Legal Opinion
Roy Kirby, Trustee in Bankruptcy v. United States of America, in the Matter of Allen Brothers Truck Lines, Inc., Bankrupt
Court of Appeals for the Tenth Circuit
Decided April 6, 1964No. 7423PublishedCited by 17 opinions
1Opinion of the Court
PICKETT, Circuit Judge.
At issue here is the validity of a federal tax lien as against the assertion of a trustee in bankruptcy that it is merely a priority tax claim subject to the greater priorities of administration expenses- and wage claims under Section 64 of the-Bankruptcy Act (11 U.S.C. § 104). Prior to bankruptcy, the lien was claimed on proceeds of an incompleted sale by a taxpayer of operating rights as a common carrier in Kansas. The referee concluded that because of the executory-nature of the contract involved, there-was nothing owing to the taxpayer-bankrupt which constituted…
2Cases cited22 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. BessSupreme Court of the United States · 1958
- United States v. BrosnanSupreme Court of the United States · 1960
- Hurley v. Atchison, Topeka & Santa Fe Railway Co.Supreme Court of the United States · 1909
- United States v. Edward I. Eiland, Trustee in Bankruptcy of Sport Coal Company, Inc., a Corporation, BankruptCourt of Appeals for the Fourth Circuit · 1955
17 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- In The Matter Of The Tax Indebtedness Of Dell W. CarlsonCourt of Appeals for the Tenth Circuit · 1978
- Parks v. DittmarCourt of Appeals for the Tenth Circuit · 2010
- Schokbeton Industries, Inc. v. Schokbeton Products Corp.Court of Appeals for the Fifth Circuit · 1972
- Edward Meyers Caldwell v. J. Reuel Armstrong, Trustee in Bankruptcy, United States of America, and Dixie Faye Caldwell SheaCourt of Appeals for the Tenth Circuit · 1965
- In Re Mount Carbon Metropolitan DistrictUnited States Bankruptcy Court, D. Colorado · 1999
12 more not listed; retrieve them via the Exa API.