Legal Opinion
In Re Freeze-In Manufacturing Corporation
District Court, E.D. Michigan
Decided January 10, 1955No. 33400PublishedCited by 5 opinions
1Opinion of the Court
LEVIN, District Judge.'
The City of Detroit has filed a petition to review the referee’s amended order of distribution, based upon his ruling that in the absence of an express statutory provision in the Bankruptcy Act for the order of satisfaction of tax liens, such liens were to be satisfied in the order of time at which they became effective.
The tax liens of the United States arise under 26 U.S.C. § 3670, (1952) (now Int.Rev.Code 1954, § 6321). The liens of the City of Detroit for unpaid personal property taxes arise under Sections 1 and 26 of Chapter IV of Title VI of the Charter of the…
2Cases cited16 opinions
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- United States v. OklahomaSupreme Court of the United States · 1923
- United States Fidelity & Guaranty Co. v. United States Ex Rel. Struthers Wells Co.Supreme Court of the United States · 1908
- United States v. SnyderSupreme Court of the United States · 1893
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3Cited by5 opinions
- Malpeli v. Beneficial Finance Co. of Illinois (In Re Malpeli)United States Bankruptcy Court, N.D. Illinois · 1980
- Hammer v. Beneficial Finance Co. (In Re Hammer)United States Bankruptcy Court, N.D. Iowa · 1981
- Maryland Insurance Guaranty Ass'n v. MuhlCourt of Special Appeals of Maryland · 1986
- Monopearl, Inc. v. Feldstein (In re Del Gizzo)District Court, D. Rhode Island · 1980
- Friedman v. District of ColumbiaDistrict of Columbia Court of Appeals · 1961