Legal Opinion
Simonson v. Granquist
Court of Appeals for the Ninth Circuit
Decided February 1, 1961No. 16878PublishedCited by 8 opinions
1Per curiam
This appeal is taken by the trustee of a bankrupt estate from the judgment of the District Court affirming an order of the Referee in Bankruptcy which allowed the United States a lien claim against the bankrupt estate in the sum of $1,442.41 for penalties on unpaid federal taxes.
Two questions are presented by this appeal.
The first question concerns the significance of the fact that although the lien of the United States arose prior to the filing of a petition in bankruptcy, notice of such lien was not filed until after the filing of the petition in bankruptcy. The trustee contends that under…
2Cases cited10 opinions
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- United States v. Gilbert Associates, Inc.Supreme Court of the United States · 1953
- 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
5 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- United States v. SpeersSupreme Court of the United States · 1965
- United States v. SpeersSupreme Court of the United States · 1966
- In Re Estrada's MarketDistrict Court, S.D. California · 1963
- In the Matter of the Kurtz Roofing Company, D/B/A Kurtz Supply Company, Bankrupt. United States of America v. Ray F. Speers, Trustee in BankruptcyCourt of Appeals for the Sixth Circuit · 1964
- United States v. Richard D. Harris, Trustee for Alaska Telephone CorporationCourt of Appeals for the Ninth Circuit · 1961
3 more not listed; retrieve them via the Exa API.