United States v. Rochelle

WATERMAN, Circuit Judge:

This is a plenary suit brought by William D. Rochelle, Jr., Trustee in Bankruptcy of the taxpayer, the Gulf Southwestern Transportation Co., against the United States of America. The trustee seeks to compel the United States to refund to him $159,968.68,1 which the Government seized in order to ensure collection of taxes, interest, and penalties due from the taxpayer, so that this sum can be administered in bankruptcy where the Government’s tax lien, though recognized, would yield priority to certain wage claims and administrative expenses as provided in Section 67c of…