In Re Tamasha Town and Country Club, Bankrupt. Don Rothman, Trustee v. United States

(dissenting) :

I respectfully dissent.

The majority, in reversing the Court below, relies upon United States v. Randall, 401 U.S. 513, 91 S.Ct. 991, 28 L.Ed.2d 273 (1971), which involved conflicting sections of the Internal Revenue Code1 and the Bankruptcy Act2 competing for the same fund.3

The Court held that because Congress did not so intend, § 7501(a) does not create a trust for taxes withheld during an arrangement proceeding. The Court did not hold that a fund deposited pursuant to § 337 of the Act (11 U.S.C. § 737) was to be disbursed, after confirmation, in accordance with § 64(a) rather…