IN RE CAPITOL CLEANERS & DYERS, INC.

No. 7571.

120 Utah 285 (1951)

233 P.2d 377

In re CAPITOL CLEANERS & DYERS, Inc. CITIZENS COAL CO. v. CAPITOL CLEANERS & DYERS, Inc., et al.

Supreme Court of Utah.

Decided June 19, 1951.


Attorney(s) appearing for the Case

Fabian, Clendenin, Moffat & Mabey, Peter W. Billings, Salt Lake City, for plaintiff, Citizens Coal Co.

Scott M. Matheson, U.S. Dist. Atty., Bryant H. Croft, Asst. U.S. Dist. Atty., Salt Lake City, for appellant, United States.

Frank E. Moss, County Atty., William T. Thurman, Asst. County Atty., Salt Lake City, for respondent, Sharp M. Larson, Treasurer of Salt Lake County and others.


WOLFE, Chief Justice.

This appeal concerns the priority of Federal and State tax liens. The proceedings were originally instituted when Citizens Coal Company, a creditor of Capitol Cleaners and Dyers, Inc., caused a receiver to be appointed for Capitol. The receiver determined from an audit of Capitol's books that the business had operated at a loss for several years, and the physical assets and good will of said corporation...

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