Legal Opinion

United States v. California

Court of Appeals for the Ninth Circuit

Decided July 11, 1960No. 16474PublishedCited by 17 opinions

1Opinion of the Court

MERRILL, Circuit Judge.

This case arises out of bankruptcy proceedings in which the United States petitioned for an order (1) decreeing that its tax liens against property of the bankrupt and proceeds of sale of such property were superior to the claims of the State of California for taxes, and (2) directing that California return to the receiver for payment to the United States proceeds of sale in the sum of $4,668.99. The referee denied the petition and the District Court affirmed. The United States then took this appeal.

The property involved is a liquor license issued by the State of…

2Cases cited3 opinions

  1. United States v. BessSupreme Court of the United States · 1958
  2. Board of Trade of Chicago v. JohnsonSupreme Court of the United States · 1924
  3. Hyde v. WoodsSupreme Court of the United States · 1877

3Cited by17 opinions

  1. In Re Farmers Markets, Inc., Debtors. State of California, State Board of Equalization, and Employment Development Department v. Farmers Markets, Inc., in Re Dick and Carleen Brink, Debtors. State of California, State Board of Equalization, and Employment Development Department v. Sy v. BrownCourt of Appeals for the Ninth Circuit · 1986
  2. In The Matter Of Professional Bar Co., Inc.Court of Appeals for the Ninth Circuit · 1976
  3. United States v. Battley (In re Kimura)Court of Appeals for the Ninth Circuit · 1992
  4. In Re Petite Auberge Village, Inc.Court of Appeals for the Ninth Circuit · 1981
  5. United States v. Stone (In re Stone)Court of Appeals for the Ninth Circuit · 1993

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