UNITED STATES v. SANDS

No. 215, Docket 21274.

174 F.2d 384 (1949)

UNITED STATES v. SANDS.

United States Court of Appeals Second Circuit.

April 25, 1949.


Attorney(s) appearing for the Case

Sam H. Lipson, of New York City (Nachamie & Benjamin and Max Nachamie, all of New York City, on the brief), for appellant.

James A. Devlin, Asst. U. S. Atty., of New York City (John F. X. McGohey, U. S. Atty., of New York City, on the brief), for appellee.

Before CHASE, CLARK, and FRANK, Circuit Judges.


CLARK, Circuit Judge.

This appeal by a bankruptcy trustee attacks a district court order directing him to turn over to the United States the proceeds of personal property owned by the bankrupt, upon which a collector of internal revenue had levied a distraint for unpaid taxes prior to the bankruptcy. The trustee's position is that no lien was acquired on the property, since no notice thereof was filed in a local recording office, and hence the claim for taxes is postponed...

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