CLAUDE D. REESE, INC. v. UNITED STATES

No. 7409.

75 F.2d 9 (1935)

CLAUDE D. REESE, Inc., v. UNITED STATES ex rel. COLLECTOR OF INTERNAL REVENUE et al.

Circuit Court of Appeals, Fifth Circuit.

February 7, 1935.


Attorney(s) appearing for the Case

E. Harris Drew and Shelby Buford, both of West Palm Beach, Fla., and J. W. Pettyjohn and H. B. Fozzard, both of Jacksonville, Fla., for appellants.

John W. Holland, U. S. Atty., of Jacksonville, Fla., and Raymond F. Brown, Sp. Asst. U. S. Atty., of Miami, Fla., for appellees.

Before BRYAN, SIBLEY, and WALKER, Circuit Judges.


SIBLEY, Circuit Judge.

Three executions on judgments of appellants obtained in a state court of Florida were placed for levy in the hands of the sheriff more than four months before the filing of a petition in bankruptcy against the defendant in fi. fa., but were levied within the four-month period on personal property. The court of bankruptcy enjoined the sheriff from selling, and itself made sale. On a distribution of the proceeds, the referee held that the judgments...

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