Legal Opinion

United States v. Sampsell

Court of Appeals for the Ninth Circuit

Decided November 27, 1951No. 12811_1PublishedCited by 21 opinions

1Opinion of the Court

HEALY, Circuit Judge.

This appeal involves a claim of the United States to priority for withholding taxes (income and social security) which had arisen in the course of a corporate bankrupt’s operations, as debtor in possession, under an arrangement proceeding pursuant to Chapter XI of the Bankruptcy Act, 11 U.S.C.A. § 701 et seq. 1

The debtor’s petition, filed April 6, 1948, had court approval, and in July following the referee made an order confirming the proposed plan. The order provided that the debtor remain in possession of the business and operate it, subject to supervision and control…

2Cases cited3 opinions

  1. City of New York v. RassnerCourt of Appeals for the Second Circuit · 1942
  2. Elmer Co. v. KempCourt of Appeals for the Ninth Circuit · 1933
  3. In Re Independent Automobile Forwarding Corp.Court of Appeals for the Second Circuit · 1941

3Cited by21 opinions

  1. Nicholas v. United StatesSupreme Court of the United States · 1966
  2. United States v. RandallSupreme Court of the United States · 1971
  3. Hercules Service Parts Corp. v. United StatesCourt of Appeals for the Sixth Circuit · 1953
  4. United States v. Jerome Kalishman, Trustee in Bankruptcy of Seymour Wallas and Company, BankruptCourt of Appeals for the Eighth Circuit · 1965
  5. Davis v. CommissionerUnited States Tax Court · 1978

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