Harold J. Abrams v. United States

VOGEL, Circuit Judge.

The United States, plaintiff-appellee, brought an action against Harold J. Abrams, defendant-appellant, to recover $650.00 paid by Abrams to one Bernard Barken for legal services prior to and in connection with a general assignment for the benefit of creditors executed by Harber Products, Inc. The District Court held that payment of the fee violated the statutory priority given to debts owed the United States by § 3466, Revised Statutes (31 U.S.C.A. § 191), 1 which priority arose here because of Harber Products’ indebtedness to the government for federal taxes, and that…