United States v. Sachs

WINTER, District Judge.

On motion to dismiss under Rule 12, F.R.Civ.P., the question presented for decision is whether there is personal liability on the part of a state court appointed receiver, under the provisions of R.S. § 3467, 32 U.S.C.A. § 192, when the receiver, in distributing the receivership estate, fails to observe and disregards the priority of the United States as a creditor established by R.S. § 3466, 31 U.S.C.A. § 191.

For purposes of the motion, the following facts are taken as true. The United States has sued defendant Sachs, court appointed receiver of Downing Crystal Company…