John L. King, Trustee in Reorganization of Gilcor Enterprises, Inc., Plaintiff v. Warren E. Gilbert

This case is affirmed on the basis of the district court’s opinion, reported at 445 F.Supp. 479 (N.D.Ga.1978), with the following additional observations. The appellant claims that the federal anti-assignment statute renders the assignment of the tax refund invalid. This is erroneous. The Supreme Court in Segal v. Rochelle, 382 U.S. 375, 86 S.Ct. 511, 517, 15 L.Ed.2d 428 (1966), has stated that section 203 was enacted to protect the federal government from conflicting claims and that “between the [private] parties effect might still be given to an assignment that failed to comply with the…