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HATCH v. MOROSCO HOLDING CO.

No. 6.

61 F.2d 944 (1932)

HATCH v. MOROSCO HOLDING CO., Inc.

Circuit Court of Appeals, Second Circuit.

December 5, 1932.

Attorney(s) appearing for the Case

Ernst, Gale & Bernays, of New York City (Henry Gale and George G. Ernst, both of New York City, of counsel), for receiver-appellant.

George Z. Medalie, U. S. Atty., Samuel C. Coleman, Harry G. Herman, and Frank Chambers, Asst. U. S. Attys., all of New York City (Albert T. Clark, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., of counsel), for the United States.

Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

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

If the government is entitled to priority in the payment of its claim for taxes, it must be solely because of the provisions of section 3466, R. S. (31 USCA § 191). Price v. United States, 269 U.S. 492, 46 S.Ct. 180, 182, 70 L. Ed. 373; United States v. State Bank of North Carolina, 6 Pet. 29, 8 L. Ed. 308. That section reads as follows:

"Priority established....

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