Palace Fish & Oyster Co. v. Bean

On January 21, 1947, a receiver was appointed for an insolvent restaurant business in Seattle. The only assets were the furniture, fixtures, and supplies, which have been sold. At the time of trial, there remained $1,285.14 available for distribution to creditors.

The United States had claims for various taxes aggregating $1,822.31, together with penalties and interest. King county asserts priority over the United States to the extent of $156.84, because it claims a lien in that amount on the furniture, fixtures, and supplies sold by the receiver, for the personal property taxes thereon for…