Legal Opinion
Cannon v. McKey
Court of Appeals for the Seventh Circuit
Decided April 14, 1924No. 3249Published
1Opinion of the Court
EYAN A. EYANS, Circuit Judge.
Does the claim of the government for taxes have priority, under the Bankruptcy Act, over wage claims? This is the sole question presented by the record before us.
Much refinement of distinction over “taxes” and “debts” might be attempted, and the purpose of legislation preferring taxes, could be pointed out; but, as we view this question, it is one of statutory construction, with recognized objects and purposes as a background. Considering sections 3466 and 3186 of the Revised Statutes (Comp. St. §§ 6372, 5908), as well as sections 64a and 64b of the Bankruptcy Act…
2Cases cited5 opinions
- Guarantee Title & Trust Co. v. Title Guaranty & Surety Co.Supreme Court of the United States · 1912
- In re WeissmanDistrict Court, D. Connecticut · 1910
- In re KittenplanDistrict Court, S.D. New York · 1922
- Smietanka v. ZibellCourt of Appeals for the Seventh Circuit · 1920
- United States v. OliverCourt of Appeals for the Ninth Circuit · 1923