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UNITED STATES v. HARRINGTON

No. 7812.

269 F.2d 719 (1959)

UNITED STATES of America, Appellant, v. J. Allen HARRINGTON, Trustee, Appellee. In the Matter of G. N. CHILDRESS, dba Childress Transportation Company, Bankrupt.

United States Court of Appeals Fourth Circuit.

Decided August 6, 1959.

Attorney(s) appearing for the Case

Karl Schmeidler, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and I. Henry Kutz, Attys., Dept. of Justice, Washington, D. C., James E. Holshouser, U. S. Atty., No. Wilkesboro, N. C., and Lafayette Williams, Asst. U. S. Atty., Greensboro, N. C., on brief), for appellant.

Richard L. Wharton, Greensboro, N. C. (C. R. Wharton, Greensboro, N. C., George M. McDermott, Orton J. Cameron, Sanford, N. C., Wharton & Wharton, Greensboro, N. C., and McDermott & Cameron, Sanford, N. C., on brief), for appellee.

Before SOBELOFF, Chief Judge, HAYNSWORTH, Circuit Judge, and BARKSDALE, District Judge.

SOBELOFF, Chief Judge.

In the distribution of a bankrupt's estate, what effect is to be accorded to a United States tax lien in respect to post-bankruptcy interest and tax penalties? This issue, not heretofore decided in this Circuit but extensively litigated elsewhere, is here presented for decision.

The context in which the question arises may be briefly summarized. On March 16, 1955, creditors of G. N. Childress, a motor carrier, filed a petition in the...

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