In the Matter of the Kurtz Roofing Company, D/B/A Kurtz Supply Company, Bankrupt. United States of America v. Ray F. Speers, Trustee in Bankruptcy

O’SULLIVAN, Circuit Judge.

Section 6323(a) of the Internal Revenue Code of 1954, 26 U.S.C. § 6323(a), protects a “judgment creditor” against unfiled federal tax liens. This appeal requires us to decide whether Section 70, sub. c of the Bankruptcy Act, 11 U.S.C. § 110, sub. c, confers upon a trustee in bankruptcy the right of a judgment creditor to resist imposition on the bankrupt’s assets of a federal tax lien not filed prior to bankruptcy. The referee in bankruptcy and the District Judge held that the trustee had such right, and treated the government on a par with other priority claimants,…