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IN RE HALPRIN

No. 13034.

280 F.2d 407 (1960)

In the Matter of Norman E. HALPRIN, Bankrupt. Commercial Sales, Inc., Assignee of Norman E. Halprin, Appellant. United States of America, Claimant-Appellee.

United States Court of Appeals Third Circuit.

Decided July 1, 1960.

Attorney(s) appearing for the Case

Irving L. Epstein, Scranton, Pa., for appellant.

George F. Lynch, Washington, D. C., (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott, Attys., Dept. of Justice, Washington, D. C., Daniel H. Jenkins, U. S. Atty., William D. Morgan, Asst. U. S. Atty., Scranton, Pa., on the brief), for appellee.

Before McLAUGHLIN, KALODNER and HASTIE, Circuit Judges.

HASTIE, Circuit Judge.

The question on this bankruptcy appeal is whether an outstanding obligation to pay money is property subject to a tax lien filed by the United States against property of the bankrupt, or is property of a third person to which no such lien has attached.

Norman E. Halprin, the bankrupt, was a manufacturer. In January 1956 federal withholding taxes in the amount of $7735.25 were assessed against him. On February 2, 1956 notice of lien for...

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