UNITED STATES v. REESE

No. 8035.

131 F.2d 466 (1942)

UNITED STATES v. REESE et al. PEOPLE OF STATE OF ILLINOIS v. UNITED STATES et al.

Circuit Court of Appeals, Seventh Circuit.

November 23, 1942.


Attorney(s) appearing for the Case

Jacob Shamberg, Thos. J. Courtney, State's Attys., Marshall V. Kearney, and Francis S. Clamitz, Asst. State's Attys., all of Chicago, Ill., for appellant.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, J. Louis Monarch and Arthur Manella, Sp. Assts. to the Atty. Gen., J. Albert Woll, U. S. Atty., and Clarence W. Beatty, Jr., Sp. Asst. to the U. S. Atty., both of Chicago, Ill., for appellee.

Before EVANS, KERNER, Circuit Judges, and LINDLEY, District Judge.


LINDLEY, District Judge.

This appeal presents an issue as to the respective priorities of liens for taxes of the United States and of the state of Illinois upon the property of Nelson K. Reese, bankrupt July 3, 1936, his estate being thereafter administered in the District Court. Each sovereignty sought to foreclose its lien and the causes were consolidated for hearing. The District Court assigned priority to the government's claim for income taxes over the state...

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