Legal Opinion
In re Fidelity Tube Corp.
District Court, D. New Jersey
Decided October 30, 1958No. Nos. B504-53, B505-53PublishedCited by 4 opinions
1Opinion of the Court
MORRILL, District Judge.
Is a trustee in bankruptcy a “judgment creditor” within the purview of *403Section 6323(a) of the Internal Revenue Code of 1954?1
In each case the Borough of East Newark, with a standing as a priority claimant under § 64, sub. a(4) of the Bankruptcy Act, 11 U.S.C.A. § 104, sub. a(4) and abjuring any claim of lien for the personal property taxes due it, argued that the lien claim of the United States for taxes was invalid and that the Government claim should merely have a priority status under § 64, sub. a(4). This contention was upheld by the referee on the ground that…
2Cases cited20 opinions
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- Fawcus MacHine Co. v. United StatesSupreme Court of the United States · 1931
- United States v. Gilbert Associates, Inc.Supreme Court of the United States · 1953
- United States v. ScovilSupreme Court of the United States · 1955
- Sampsell v. StraubCourt of Appeals for the Ninth Circuit · 1952
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3Cited by4 opinions
- In re Fidelity Tube Corp.Court of Appeals for the Third Circuit · 1960
- De Leon v. MarcosDistrict Court, D. Colorado · 2010
- Fidelity National Financial, Inc. v. FriedmanDistrict Court, D. Arizona · 2013
- In the Matter of Fidelity Tube Corporation, Bankrupt. In Re Borough of East Newark and Raymond J. Otis, as Trustee in Bankruptcy of Fidelity Tube CorporationCourt of Appeals for the Third Circuit · 1960