William J. Rochelle, Jr., Trustee in Bankruptcy of Major Appliance Company, Inc. v. City of Dallas, Texas

HUTCHESON, Chief Judge.

This is an appeal by the trustee in bankruptcy from an order of the district judge affirming an order of the Referee Elmore Whitehurst, which, over the trustee’s objection that clause 2 of the 1952 Amendment to Sec. 67, sub. c of the Bankruptcy Act, 11 U.S.C.A. § 107, sub. c, rendered such claimed lien invalid as against him, allowed the claim of the City of Dallas for $2,911.16 for ad valorem taxes and approved it as secured by a valid lien.

Here the trustee, stating that he has found no reported decision of any federal district or appellate court which has passed on…