Legal Opinion
Simonson v. Granquist
Supreme Court of the United States
Decided March 5, 1962No. 83PublishedCited by 114 opinions
1Opinion of the CourtJustice Black
These two cases, consolidated for argument here, involve controversies between the United States and bankruptcy trustees concerning the right of the Government to recover federal tax penalties against the estate of a bankrupt.1 Because the tax penalties constituted perfected liens on the estate of the bankrupt,2 the Court of Appeals for the Ninth Circuit, following one of its own prior decisions which subsequently had been supported *39by both the Sixth and the Tenth Circuits,3 sustained District Court judgments holding the penalty claims allowable. 287 F. 2d 489, 491. Since the Fourth and Fifth…
2Cases cited8 opinions
- Gardner v. New JerseySupreme Court of the United States · 1947
- United States v. ChildsSupreme Court of the United States · 1924
- In Re Knox-Powell-Stockton Co.Court of Appeals for the Ninth Circuit · 1939
- United States v. J. Allen Harrington, Trustee, in the Matter of G. N. Childress, Dba Childress Transportation Company, BankruptCourt of Appeals for the Fourth Circuit · 1959
- United States v. H. A. Phillips, Trustee for C. J. Dick Towing Company, BankruptCourt of Appeals for the Fifth Circuit · 1959
3 more not listed; retrieve them via the Exa API.
3Cited by114 opinions
- Texas American Oil Corporation v. United States Department of EnergyCourt of Appeals for the Federal Circuit · 1995
- Enron Corp. v. Avenue Special Situations Fund II, LP (In Re Enron Corp.)United States Bankruptcy Court, S.D. New York · 2005
- In The Matter Of Becker's Motor Transportation, Inc.Court of Appeals for the Third Circuit · 1980
- In Re Burden, Wilfred, H., A/K/A Burden, Wilfred, H., Jr., T/a Burden's Janitorial Service & Supply Company v. The United States of AmericaCourt of Appeals for the Third Circuit · 1990
- United States v. Richard RepassCourt of Appeals for the Second Circuit · 1982
109 more not listed; retrieve them via the Exa API.