Legal Opinion
Goggin v. Division of Labor Law Enforcement of Cal.
Supreme Court of the United States
Decided January 31, 1949No. 35PublishedCited by 75 opinions
1Opinion of the CourtJustice Burton
This case deals with the question whether § 67c of the Bankruptcy Act, 1 in determining priorities in the payment of claims, speaks as of the time of filing the petition in bankruptcy. The precise issue presented is whether a tax claim of the United States, secured by a lien perfected before the bankruptcy of the taxpayer and accompanied, at the time of the filing of the petition in bankruptcy, by the Collector of Internal Revenue’s actual possession of the bankrupt’s personal property, is required by § 67c of the Bankruptcy Act to be postponed in payment to debts owed by the bankrupt for…
2Cases cited12 opinions
- Acme Harvester Co. v. Beekman Lumber Co.Supreme Court of the United States · 1912
- Bramwell v. United States Fidelity & Guaranty Co.Supreme Court of the United States · 1925
- Everett v. JudsonSupreme Court of the United States · 1913
- Van Huffel v. HarkelrodeSupreme Court of the United States · 1931
- Myers v. MatleySupreme Court of the United States · 1943
7 more not listed; retrieve them via the Exa API.
3Cited by75 opinions
- In Re Spm Manufacturing CorporationCourt of Appeals for the First Circuit · 1993
- United States v. Edward I. Eiland, Trustee in Bankruptcy of Sport Coal Company, Inc., a Corporation, BankruptCourt of Appeals for the Fourth Circuit · 1955
- In Re Ben Cooper, Inc.Court of Appeals for the Second Circuit · 1990
- United States v. O. E. Morrison and R. E. MorrisonCourt of Appeals for the Fifth Circuit · 1957
- United States v. SpeersSupreme Court of the United States · 1965
70 more not listed; retrieve them via the Exa API.