Legal Opinion
In the Matter of Green
District Court, N.D. Alabama
Decided September 30, 1954No. 36385PublishedCited by 2 opinions
1Opinion of the Court
LYNNE, Chief Judge.
Here for review on his certificate is an order of Honorable Stephen B. Coleman, Referee in Bankruptcy, dated June 17, 1953, pertaining to the distribution of funds of the bankrupt estate to apply on recorded tax liens in favor of State Department of Industrial Relations of Alabama. Insisting that the referee erred in avoiding its lien for taxes, established by 26 U.S.C.A. § 3670, the United States stands squarely on the position that a trustee in bankruptcy is not a judgment creditor within the meaning of 26 U.S.C.A. § 3672(a). Without attempting either to review or to…
2Cases cited2 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
3Cited by2 opinions
- United States v. John O. England, Trustee in Bankruptcy of the Estate of Bradford Welch, Inc., a Corporation, BankruptCourt of Appeals for the Ninth Circuit · 1955
- In re Fidelity Tube Corp.District Court, D. New Jersey · 1958