Legal Opinion
United States v. J. Allen Harrington, Trustee, in the Matter of G. N. Childress, Dba Childress Transportation Company, Bankrupt
Court of Appeals for the Fourth Circuit
Decided August 6, 1959No. 7812_1PublishedCited by 54 opinions
1Opinion of the Court
SOBELOFF, Chief Judge.
In the distribution of a bankrupt’s estate, what effect is to be accorded to a United States tax lien in respect to post-bankruptcy interest and tax penalties? This issue, not heretofore decided in this Circuit but extensively litigated elsewhere, is here presented for decision.
The context in which the question arises may be briefly summarized. On March 16, 1955, creditors of G. N. Childress, a motor carrier, filed a petition in the United States District Court for the Middle District of North Carolina seeking an adjudication of bankruptcy, and he was so adjudicated on…
2Cases cited48 opinions
- Pepper v. LittonSupreme Court of the United States · 1939
- Vanston Bondholders Protective Committee v. GreenSupreme Court of the United States · 1947
- Gardner v. New JerseySupreme Court of the United States · 1947
- Coder v. ArtsSupreme Court of the United States · 1909
- Sexton v. DreyfusSupreme Court of the United States · 1911
43 more not listed; retrieve them via the Exa API.
3Cited by54 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Simonson v. GranquistSupreme Court of the United States · 1962
- In Re Stack Steel & Supply Co.United States Bankruptcy Court, W.D. Washington · 1983
- United States v. Irving I. Bass, Trustee in Bankruptcy of the Estate of Leland Cameron, BankruptCourt of Appeals for the Ninth Circuit · 1959
- 9 Collier bankr.cas.2d 1377, Bankr. L. Rep. P 69,412 in Re Boston and Maine Corporation, Debtor. Appeal of City of CambridgeCourt of Appeals for the First Circuit · 1983
49 more not listed; retrieve them via the Exa API.