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CONTROLLER OF CALIFORNIA v. LOCKWOOD

No. 12782.

193 F.2d 169 (1951)

CONTROLLER OF CALIFORNIA v. LOCKWOOD.

United States Court of Appeals Ninth Circuit.

Rehearing Denied January 10, 1952.

Attorney(s) appearing for the Case

Edmund G. Brown, Atty. Gen., State of Cal., James E. Sabine and Edward Sumner, Deputy Attys. Gen., for appellant.

Harry A. Pines and Dechter, Hoyt, Pines & Walsh, all of Los Angeles, Cal., for appellee.

Before HEALY and POPE, Circuit Judges, and LEMMON, District Judge.

LEMMON, District Judge.

Arlie R. Lockwood filed a petition in the District Court under Chapter XI of the Bankruptcy Act, 11 U.S.C.A. § 701 et seq. E. A. Lynch was thereafter appointed receiver. The State of California filed its verified claim asserting thereby a jeopardy assessment owing by Lockwood to the State with priority under Sec. 64, sub. a, of the Bankruptcy Act,1 said claim being for motor fuel license taxes claimed to be...

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