Legal Opinion

In the Matter of Regal Petroleum Products Company. William E. Chambers, Trustee

Court of Appeals for the Third Circuit

Decided July 3, 1969No. 17525_1PublishedCited by 5 opinions

1Opinion of the Court

OPINION OF THE COURT

2Per curiam

We agree with Judge Kraft in the District Court, 287 F.Supp. 458, that in this case the Commonwealth of Pennsylvania has a valid statutory lien claim in the amount of $849.46 for its corporate taxes under Pennsylvania law. We also agree that since that lien has never been accompanied by possession of the personal property to which the lien applied, it shall be postponed in payment to the debts specified in clauses (1) and (2) of subsection (a) of section 64 of the Bankruptcy Act, 11 U.S.C.A. § 104(a).

The judgment of the District Court will be affirmed.

3Cases cited1 opinion

In re Regal Petroleum Products Co.District Court, E.D. Pennsylvania · 1968

4Cited by5 opinions

In the Matter of Century Vault Company, Inc., Bankrupt, Harold J. Connor, Trustee in BankruptcyCourt of Appeals for the Third Circuit · 1969
In Re Universal Minerals, Inc.United States Bankruptcy Court, W.D. Pennsylvania · 1982
Reitmeyer v. Pennsylvania Dept. of Revenue (In Re Pompeo)United States Bankruptcy Court, W.D. Pennsylvania · 1996
Canter v. CanterSuperior Court of Pennsylvania · 1976
Commonwealth v. Safeguard Mutual Insurance, Pennsylvania Court of Common Pleas, Philadelphia County1975