District of Columbia v. Samuel M. Greenbaum, Trustee in Bankruptcy

BAZELON, Circuit Judge.

This appeal is from the District Court’s dismissal of a petition to review the bankruptcy referee’s adverse ruling on claims of the District of Columbia. 1 The major issue involves an alleged clash between the national Bankruptcy Act and the District of Columbia Revenue Act of 1949.

Section 64, sub. a of the Bankruptcy Act 2 gives priority to “taxes * * * owing * * * to the United States or any State or subdivision thereof,” § 64, sub. a(4), after expenses of administration, § 64, sub. a(l), wage claims, § 64, sub. a (2), and certain creditor expenses, § 64, sub. a(3);…