Commonwealth of Kentucky, Department of Revenue, by and on Relation of J. E. Luckett, Commissioner v. United States

O’SULLIVAN, Circuit Judge.

This appeal presents the question of whether a judgment for unpaid state income taxes obtained by the State of Kentucky against a taxpayer, now deceased, takes priority over unpaid federal taxes in the distribution of the assets of the insolvent estate of the deceased taxpayer. The taxpayer, Edward J. Nestley, died on June 16, 1963, owing the Commonwealth of Kentucky upwards of $6,996.06 for unpaid state income taxes for the years 1942 through 1950, and the United States upwards of $150,000 for unpaid taxes for the years 1943 through 1963. The Commonwealth of…