ABRAMS v. UNITED STATES

No. 16228.

274 F.2d 8 (1960)

Harold J. ABRAMS, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Eighth Circuit.

January 15, 1960.


Attorney(s) appearing for the Case

Harold I. Elbert, St. Louis, Mo., for appellant.

Louise Foster, Atty., Tax Division, Dept. of Justice, Washington, D. C., for appellee.

Before GARDNER, VOGEL and MATTHES, Circuit Judges.


VOGEL, Circuit Judge.

The United States, plaintiff-appellee, brought an action against Harold J. Abrams, defendant-appellant, to recover $650.00 paid by Abrams to one Bernard Barken for legal services prior to and in connection with a general assignment for the benefit of creditors executed by Harber Products, Inc. The District Court held that payment of the fee violated the statutory priority given to debts owed the United States by § 3466, Revised Statutes...

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