Legal Opinion
United States v. Oliver
Court of Appeals for the Ninth Circuit
Decided July 2, 1923No. 3966PublishedCited by 4 opinions
1Opinion of the Court
GILBERT, Circuit Judge.
This case, on petition for revision, presents the question of the relative order of priority between tax claims and labor claims in the distribution of an estate in bankruptcy; the assets heing insufficient to pay all such claims in full. . It involves the construction of sections 64a and 64b of the Bankruptcy Act (Comp. St. § 9648). Section 64a directs the court to order the payment of—
“all taxes legally due and owing by tbe bankrupt to tbe United States, state, county, district, or municipality in tbe advance of tbe payment of dividends to creditors.”
*161Section 64b…
2Cases cited4 opinions
- Guarantee Title & Trust Co. v. Title Guaranty & Surety Co.Supreme Court of the United States · 1912
- City of Richmond v. BirdSupreme Court of the United States · 1919
- In re WeissmanDistrict Court, D. Connecticut · 1910
- In re KittenplanDistrict Court, S.D. New York · 1922
3Cited by4 opinions
- In re A. E. Fountain, Inc.District Court, S.D. New York · 1924
- Cannon v. McKeyCourt of Appeals for the Seventh Circuit · 1924
- In re PetersDistrict Court, W.D. Pennsylvania · 1925
- In re the Enterprise Brass FoundryCourt of Appeals for the Ninth Circuit · 1925