Exchange National Bank v. United States

The Culton-Moylan-Reilly Auto Company, an insolvent corporation, was placed in the hands of a receiver appointed by the state court in an action brought against it by the Exchange National Bank of Spokane. The United States has a claim against the corporation for income taxes for the years 1917, 1918 and 1919, which were assessed on February 28, 1923, and for the year 1920, assessed on May 2, 1923. Spokane county has a claim for personal property taxes for the years 1921 and 1922, assessed March 1, of those years, and for 1923 and 1924, assessed September 3, of each year. Whitman county…