HUFFMAN v. UNITED STATES

No. 15187.

242 F.2d 835 (1957)

S. B. HUFFMAN, trustee in bankruptcy of Charles Manfre Transportation Co., bankrupt, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Ninth Circuit.

March 21, 1957.


Attorney(s) appearing for the Case

Milton Maxwell Newmark, Paul E. Anderson, Kent & Brookes, San Francisco, Cal., for appellant.

Lloyd H. Burke, U. S. Atty., Charles E. Collett, Asst. U. S. Atty., Joseph O. Greaves and Leon Yudkin, San Francisco, Cal., for appellee.

Before HEALY, LEMMON and CHAMBERS, Circuit Judges.


CHAMBERS, Circuit Judge.

The dispute here involves whether money paid to the bankrupt Manfre's trustee in bankruptcy by a company called Utility Trailer Sales must be turned over to the United States for its ubiquitous tax claim or whether the trustee may subordinate the tax claim to costs of administration and wage claims.1 The referee, and the district court on review, held that the director of internal revenue must take the entire sum...

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