Legal Opinion
Frances E. Hoare, Surviving Widow of Joseph A. Hoare, Deceased v. United States
Court of Appeals for the Ninth Circuit
Decided September 21, 1961No. 17162PublishedCited by 12 opinions
1Opinion of the Court
HAMLEY, Circuit Judge.
The question here presented is whether under the circumstances of this case a government tax lien has priority over a chattel mortgage given by the tax debtors as security for the performance of a lease.
The referee in bankruptcy held that the tax lien had priority. The district court confirmed that determination. The surviving widow representing the lessors-mortgagees has appealed. For the reasons indicated below we hold that the chattel mortgagees had priority with respect to rent due and other arrearages prior to the time notice was given of the tax lien.
On October 16,…
2Cases cited13 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. Gilbert Associates, Inc.Supreme Court of the United States · 1953
- United States v. AcriSupreme Court of the United States · 1955
- United States v. Waddill, Holland & Flinn, Inc.Supreme Court of the United States · 1945
- United States v. ScovilSupreme Court of the United States · 1955
8 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- United States v. Pioneer American InsuranceSupreme Court of the United States · 1963
- United States v. Commonwealth of Pa., Dept. of HighwaysDistrict Court, E.D. Pennsylvania · 1972
- Phoenix Title and Trust Company v. Myles Stewart, Trustee of the Estate of Arthur Peabody and Olive PeabodyCourt of Appeals for the Ninth Circuit · 1964
- Talcott, Inc. v. ROTO AMERICAN CORP.New Jersey Superior Court Appellate Division · 1973
- Kenneth Hammes, Trustee in Bankruptcy, in the Matter of Arizona Stores, Inc., Bankrupt v. Tucson Newspapers, Inc., an Arizona CorporationCourt of Appeals for the Ninth Circuit · 1963
7 more not listed; retrieve them via the Exa API.