IN RE CLE-LAND COMPANY

No. 514-54.

157 F.Supp. 859 (1957)

In the Matter of CLE-LAND COMPANY, Inc.

United States District Court D. Massachusetts.

As Modified February 17, 1958.


Attorney(s) appearing for the Case

Marvin Rosnick, Boston, Mass., for petitioner.

Joseph Landers, Boston, Mass., for trustee.

Charles F. Barrett, Asst. U. S. Atty., Boston, Mass., for United States.


ALDRICH, District Judge.

This is an appeal by an assignee from an order of a referee in bankruptcy holding a tax lien of the United States superior to the assignment. The debtor, having received notice of the controversy, paid the amount owed to the trustee in bankruptcy, who holds it as a stakeholder. The taxpayer-bankrupt was not represented. The only parties before me are the assignee and the government.1

In October, 1953 the...

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