Claude D. Reese, Inc. v. United States Ex Rel. Collector of Internal Revenue

SIBLEY, Circuit Judge.

Three executions on judgments of appellants obtained in a state court of Florida were placed for levy in the hands of the sheriff more than four months before the filing of a petition in bankruptcy against the defendant in fi. fa., but were levied within the four-month period on personal property. The court of bankruptcy enjoined the sheriff from selling, and itself made sale. On a distribution of the proceeds, the referee held that the judgments had priority over a claim of the United States for income taxes for the year 1928 which had been assessed since the levies…