Berryessa Cattle Co. v. Sunset Pacific Oil Co.

WILBUR, Circuit Judge.

The property of the Sunset Pacific Oil Company was in the hands of a receiver appointed August 28, 1931, by the District Court of the United States for the Southern District of California in a creditors’ bill, and also in a suit to foreclose a trust deed.

The Sunset Pacific Oil Company was engaged in the business of producing oil and through a subsidiary, the Seaboard Petroleum Company, a corporation, operated an oil refinery. On December 24, 1931, the Controller of the State of California, acting on behalf of the estate, filed a claim for taxes which had accrued prior to…