Poly Industries, Inc. v. Don S. Mozley

BARNES, Circuit Judge.

This is an appeal from an order of the district court which affirmed an order of a referee in bankruptcy. The district court had jurisdiction pursuant to 11 U.S.C. § 11. This court has jurisdiction pursuant to 11 U.S.C. § 47.

Appellee Don S. Mozley is the Tax Collector of the County of Orange, State of California. Appellant Poly Industries, Inc., a corporation, owned a subsidiary known as Ador Corporation which was subject to county taxes in Orange County. In March 1962 and 1963, Mozley assessed personal property taxes against the Ador Corporation. These tax obligations '…