HAMMES v. TUCSON NEWSPAPERS, INC.

No. 18384.

324 F.2d 101 (1963)

Kenneth HAMMES, Trustee in Bankruptcy, in the Matter of Arizona Stores, Inc., Bankrupt, Appellant, v. TUCSON NEWSPAPERS, INC., an Arizona corporation, Appellee.

United States Court of Appeals Ninth Circuit.

November 4, 1963.


Attorney(s) appearing for the Case

Boyle, Bilby, Thompson & Shoenhair and William A. Scanland, Tucson, Ariz., for appellant.

Zipf, Larkin & Lyle, Tucson, Ariz., for appellee.

Before HAMLEY, JERTBERG and DUNIWAY, Circuit Judges.


DUNIWAY, Circuit Judge.

The trustee in bankruptcy of Arizona Stores, Inc. appeals from a decision of the district court following review by it of a decision of the referee in bankruptcy. The question presented is whether a federal tax lien takes precedence over an assignment by the bankrupt to appellee Tucson Newspapers, Inc. of the right to receive certain moneys.

The facts are not disputed. Arizona Stores, Inc....

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