LIBERTY MUT. INS. CO. v. JOHNSON SHIPYARDS CORPORATION

No. 174.

6 F.2d 752 (1925)

LIBERTY MUT. INS. CO. v. JOHNSON SHIPYARDS CORPORATION.

Circuit Court of Appeals, Second Circuit.

April 24, 1925.


Attorney(s) appearing for the Case

Rothwell, Harper & Matthews, of New York City (Harold Harper, of New York City, of counsel), for appellants.

Wm. Hayward, U. S. Atty., of New York City (Thomas J. Crawford and John Holley Clark, Jr., Asst. U. S. Attys., both of New York City, of counsel), for appellee.

Before ROGERS, MANTON, and HAND, Circuit Judges.


ROGERS, Circuit Judge (after stating the facts as above).

The only question which this case raises is whether the United States, in an equity receivership suit, is entitled to priority of payment over the unsecured claims of general creditors, for its claim to income and excess profits taxes. In the court below the right of the United States to such priority, under the circumstances stated, was sustained. The appellants, in bringing the case into this court, contend...

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