Smietanka v. Zibell
Court of Appeals for the Seventh Circuit
Petition to Review and Revise an Order of the District Court of the United States for the Eastern Division of the Northern District of Illinois. Proceeding on the claim of Julius E. Smietanka, Collector of Internal Revenue, against the estate of Eli I. Jacobson, opposed by William E. Zibell, receiver in bankruptcy. On petition to review and revise an order denying the claim of priority.
1Opinion of the Court
EVAN A. EVANS, Circuit Judge.
Contending that its claim for taxes should be paid before the costs and expenses of administering the insolvent estate of Eli I. Jacobson, a bankrupt, the government relies upon section 3466, Revised Statutes (Comp. St. § 6372), and sections 64a and 64b of the Bankruptcy Act (Comp. St. § 9648), to support its position. These three sections read:
Section 3466, Revised Statutes:
“Whenever any person indebted to the United States is insolvent, or whenever the estate of any deceased debtor, in the hands of the executors or ad*884ministrators, is insufficient to pay ail the…
2Cases cited6 opinions
- Guarantee Title & Trust Co. v. Title Guaranty & Surety Co.Supreme Court of the United States · 1912
- In re Prince & WalterDistrict Court, M.D. Pennsylvania · 1904
- In re CramondDistrict Court, N.D. New York · 1906
- New Jersey v. LovellCourt of Appeals for the Third Circuit · 1910
- City of Chattanooga v. HillCourt of Appeals for the Sixth Circuit · 1905
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- In Re Caswell Const. Co.District Court, N.D. New York · 1926
- In re A. E. Fountain, Inc.District Court, S.D. New York · 1924
- In re A. J. Waterman Mfg. Co.District Court, D. Maine · 1923
- Cannon v. McKeyCourt of Appeals for the Seventh Circuit · 1924