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UNITED STATES v. VERLINSKY

No. 71-2802 Summary Calendar.

459 F.2d 1085 (1972)

UNITED STATES of America, Plaintiff-Appellee, v. Isadore VERLINSKY, a/k/a Isadore Verlin, and Murray Verlinsky, a/k/a Murray Verlin, Defendants-Appellants.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied May 31, 1972.

Attorney(s) appearing for the Case

George W. Ericksen, Macfarlane, Ferguson, Allison & Kelly, Tampa, Fla., for defendants-appellants.

John L. Briggs, U. S. Atty., Bernard H. Dempsey, Jr., Tampa, Fla., Francis Dicello, Atty., Tax Div., U. S. Dept. of Justice, Washington, D. C., Scott P. Crampton, Gilbert E. Andrews, Asst. Attys. Gen., Fred B. Ugast, Acting Asst. Atty. Gen., Crombie J. D. Garrett, Gordon S. Gilman, Attys., Tax Div., Dept. of Justice, Washington, D. C., for plaintiff-appellee.

Before THORNBERRY, MORGAN and CLARK, Circuit Judges.

CLARK, Circuit Judge:

The alloyed tax-bankruptcy issue in this appeal requires that we construe a very narrow, highly technical, seldom invoked, slightly ambiguous—but here hotly contested—section of the Internal Revenue Code. Our interpretation constricts the reach of the aphorism of olde that "[t]he King's debtor dying, the King shall first be paid,"1 by holding that before the sovereign claimed its privilege the statute...

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