Danning v. United States

*726OPINION

Before CHAMBERS and CHOY, Circuit Judges, and EAST,* Senior District Judge. EAST, Senior District Judge:

The Bankruptcy Judge held that the tax claim of the United States (Government) against the members of a bankrupt partnership was subordinated by 11 U.S.C. § 23(g) to the claims of individual creditors of the individual Bankrupts. The District Court reversed, deciding that the Government was an individual creditor and its tax claim held priority under 11 U.S.C. § 104(a)(4). The Trustee appeals and we reverse.

Jack R. Montgomery and one Carlos Rivera were general co-partners operating…