Legal Opinion
County of Humboldt v. Grover
Court of Appeals for the Ninth Circuit
Decided February 12, 1981No. 77-3922PublishedCited by 1 opinion
1Opinion of the Court
FLETCHER, Circuit Judge:
We are asked to decide the status of appellee Humboldt County’s claim against the bankrupt, Donald Cummins, for certain delinquent personal property taxes. The bankruptcy court denied the county the status of a lien holder but held that a portion of the claim was entitled to priority under section 64 of the Bankruptcy Act, and that the balance should be treated as a general claim. On appeal, the district court disagreed and held that the county was a secured creditor by virtue of a statutory tax lien it had acquired through filing a certificate of tax delinquency with…
2Cases cited6 opinions
- Miller v. Bank of America, N. T. & S. A.Court of Appeals for the Ninth Circuit · 1948
- Poly Industries, Inc. v. Don S. MozleyCourt of Appeals for the Ninth Circuit · 1966
- In the Matter of J. R. Nieves & Co., Inc., Debtor-AppellantCourt of Appeals for the First Circuit · 1971
- Smith v. AddiegoCalifornia Court of Appeal · 1942
- In the Matter of Sylvin S. Perry, Bankrupt. Franchise Tax Board of the State of California v. Curtis B. Danning, Trustee-AppelleeCourt of Appeals for the Ninth Circuit · 1974
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3Cited by1 opinion
- In Re CumminsCourt of Appeals for the Ninth Circuit · 1981