Legal Opinion
California State Department of Employment v. United States
Court of Appeals for the Ninth Circuit
Decided January 25, 1954No. 13663_1PublishedCited by 16 opinions
1Opinion of the Court
ORR, Circuit Judge.
This appeal presents for determination the rather novel issue as to whether tax liens of the United States, hereafter the Government, perfected prior to and superior to state tax liens are subordinated by § 67, sub. c of the Bankruptcy Act to the state tax liens because the state acquired possession of the bankrupt’s personal property prior to bankruptcy. The specific question posed is, does § 67, sub. c of the Bankruptcy Act alter the priorities of statutory liens recognized by § 67, sub. b of said Act.
The facts are not disputed. Prior to June 12, 1950, the Commissioner of…
2Cases cited5 opinions
- Michigan v. United StatesSupreme Court of the United States · 1943
- Goggin v. Division of Labor Law Enforcement of Cal.Supreme Court of the United States · 1949
- In Re Pennsylvania Central Brewing Co.Court of Appeals for the Third Circuit · 1940
- Reconstruction Finance Corp. v. Sun Lumber Co.Court of Appeals for the Fourth Circuit · 1942
- In Re Mt. Jessup Coal Co.District Court, M.D. Pennsylvania · 1934
3Cited by16 opinions
- In Re John Darnell, Debtor. United States of America v. John Darnell and the Commonwealth of KentuckyCourt of Appeals for the Sixth Circuit · 1987
- Paul D. Pearlstein, Trustee for Sardis, Inc. v. U.S. Small Business Administration. Appeal of District of Columbia GovernmentCourt of Appeals for the D.C. Circuit · 1983
- In the Matter of Quaker City Uniform Co., Inc., Bankrupt. Daniel P. VeloricCourt of Appeals for the Third Circuit · 1956
- Grise v. WhiteMassachusetts Supreme Judicial Court · 1969
- In Re Distribution of Proceeds From Sheriff's Sale of Premises 250 Bell Road, Lower Merion TownshipSupreme Court of Pennsylvania · 1978
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