IN RE QUAKERTOWN SHOPPING CENTER, INC.

No. 15682.

366 F.2d 95 (1966)

In the Matter of QUAKERTOWN SHOPPING CENTER, INC., Bankrupt. United States of America, Appellant.

United States Court of Appeals Third Circuit.

Decided September 13, 1966.


Attorney(s) appearing for the Case

Howard M. Koff, Dept. of Justice, Tax Division, Washington, D. C. (Richard M. Roberts, Acting Asst. Atty. Gen., Lee A. Jackson, Joseph Kovner, Attys., Dept. of Justice, Washington, D. C., Drew J. T. O'Keefe, U. S. Atty., Sidney Salkin, Asst. U. S. Atty., on the brief), for appellant.

M. E. Maurer, Philadelphia, Pa. (Wexler, Mulder & Weisman, Philadelphia, Pa., Furst, Furst & Feldman, Newark, N. J., on the brief), for trustee in bankruptcy of Electricon Suburban, Inc., appellee.

Before SMITH and FREEDMAN, Circuit Judges and MILLER, District Judge.


OPINION OF THE COURT

FREEDMAN, Circuit Judge.

The question presented is whether the District Director of Internal Revenue may validly serve notice of levy under the Internal Revenue Code of 1954, §§ 6331-6332, on a Chapter XI receiver to attach the claim of a taxpayer against its debtor in receivership without the prior permission of the Bankruptcy Court.

On May 27, 1960 the United States assessed tax liabilities of $15,334.03 for withholding...

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