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IN RE SPORT COAL COMPANY

No. 6691.

125 F.Supp. 517 (1954)

In the Matter of SPORT COAL COMPANY, Inc., a corporation, Bankrupt.

United States District Court, S. D. West Virginia, Charleston Division.

October 18, 1954.

Attorney(s) appearing for the Case

William T. Lively, Jr., Asst. U. S. Atty., Charleston, W. Va., for petitioner.

Claude A. Joyce, Logan, W. Va., for trustee in bankruptcy.

MOORE, Chief Judge.

Sport Coal Company, whose principal place of business was in Logan County, West Virginia, was adjudicated a bankrupt on June 29, 1953. Notices of federal tax liens against the bankrupt were filed with the Clerk of the County Court of Raleigh County, West Virginia, on August 19, 1952, and with the Clerk of the County Court of Boone County, West Virginia, on October 6, 1952. No notices of such liens were ever filed in Logan County.

On June...

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