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ADAIR v. BEVERLY HILLS PETROLEUM CORPORATION

59 F.2d 94 (1932)

ADAIR v. BEVERLY HILLS PETROLEUM CORPORATION, Limited.

District Court, S. D. California, Central Division.

June 3, 1932.

Attorney(s) appearing for the Case

Mitchell, Silberberg & Davis, of Los Angeles, Cal., for receiver.

Everett W. Mattoon, County Counsel, and Gordon Boller, Deputy County Counsel, both of Los Angeles, Cal., for Los Angeles County.

HOLLZER, District Judge.

By this proceeding, the tax collector of Los Angeles county seeks to have this court declare certain taxes, assessed against personal property of the defendant, to be a preferred claim. These taxes were assessed on the first Monday of March, 1931, against property which subsequently came into the possession of the receiver, but which property the receiver has since sold and converted into cash.

A claim for said taxes has been allowed...

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