Legal Opinion
United States v. McGugin
Court of Appeals for the Ninth Circuit
Decided February 9, 1970No. 23707PublishedCited by 23 opinions
1Per curiam
The only substantial question presented is whether the proviso in section 17a (1) of the Bankruptcy Act, 11 U.S.C. § 35(a), preserves a pre-bankruptcy tax lien as to assets acquired after bankruptcy. The three district courts which have considered this question have answered it in the negative. In re Carlson, 292 F.Supp. 778 (C.D.Calif.1968); In re Braund, 289 F.Supp. 604 (C.D.Calif.1968); United States v. Sanabria (N.D.Ill., June 21, 1968) (Unreported) (Appeal pending in the Court of Appeals for the Seventh Circuit, No. 17,145). See also Marsh, Triumph or Tragedy? The Bankruptcy Amendments…
2Cases cited2 opinions
- In Re BraundDistrict Court, C.D. California · 1968
- In Re CarlsonDistrict Court, C.D. California · 1968
3Cited by23 opinions
- In the Matter of John West Gwilliam, Bankrupt. John West Gwilliam v. United StatesCourt of Appeals for the Ninth Circuit · 1975
- In Re Roger G. Connor, Debtor. Roger G. Connor v. United StatesCourt of Appeals for the Ninth Circuit · 1994
- United States v. Fuller (In Re Fuller)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1992
- Leavell v. United States (In Re Leavell)United States Bankruptcy Court, S.D. Illinois · 1991
- In Re Carolyn June Wukelic, Bankruptcy-Appellee v. United StatesCourt of Appeals for the Sixth Circuit · 1976
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