In the Matter of Lehigh Valley Mills, Inc., Bankrupt. United States of America
Court of Appeals for the Third Circuit
1Opinion of the Court
STALEY, Circuit Judge.
In the bankruptcy proceeding here on appeal, the right to priority in a fund to be created by the liquidation of certain personalty and choses in action of the bankrupt was asserted by the trustee for administration expenses and wage claims, and by the Small Business Administration (“S.B.A.”), an agency of the United States, 1 as the holder of a lien for security interest in the property. There are also general liens of the Commonwealth of Pennsylvania against all of the property of the bankrupt for certain corporate taxes. Although the Commonwealth is not a party to…
2Cases cited12 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. AcriSupreme Court of the United States · 1955
- Board of Trade of Chicago v. JohnsonSupreme Court of the United States · 1924
- United States v. Waddill, Holland & Flinn, Inc.Supreme Court of the United States · 1945
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3Cited by31 opinions
- Smith v. Widman Trucking & Excavating, Inc.Court of Appeals for the Seventh Circuit · 1980
- In the Matter of Century Vault Company, Inc., Bankrupt, Harold J. Connor, Trustee in BankruptcyCourt of Appeals for the Third Circuit · 1969
- Director of Revenue, State of Colorado v. United StatesCourt of Appeals for the Tenth Circuit · 1968
- Kimbell Foods, Inc. v. Republic National Bank Of DallasCourt of Appeals for the Fifth Circuit · 1977
- United States v. Oswald and Hess Company. United States of America v. Oswald and Hess Company, City of PittsburghCourt of Appeals for the Third Circuit · 1965
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