CALIFORNIA STATE DEPT. OF EMPLOY. v. UNITED STATES

No. 13663.

210 F.2d 242 (1954)

CALIFORNIA STATE DEPARTMENT OF EMPLOYMENT v. UNITED STATES et al.

United States Court of Appeals Ninth Circuit.

January 25, 1954.


Attorney(s) appearing for the Case

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

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Asst. Atty. Gen., Chief, Appellate Section, Carlton Fox, Fred Youngman, Sp. Assts. to Atty. Gen., Laughlin E. Waters, U. S. Atty., E. H. Mitchell, Edward R. McHale, Craig, Weller & Laugharn, Los Angeles, Cal., for appellees.

Before HEALY, BONE and ORR, Circuit Judges.


ORR, Circuit Judge.

This appeal presents for determination the rather novel issue as to whether tax liens of the United States, hereafter the Government, perfected prior to and superior to state tax liens are subordinated by § 67, sub. c of the Bankruptcy Act to the state tax liens because the state acquired possession of the bankrupt's personal property prior to bankruptcy. The specific question posed is, does § 67, sub. c of the Bankruptcy Act alter the...

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