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SIMONSON v. GRANQUIST

No. 16878.

287 F.2d 489 (1961)

Hattiebelle O. SIMONSON, Trustee in Bankruptcy of the Estate of Max L. Druxman, Bankrupt, Appellant, v. R. C. GRANQUIST, District Director of the Internal Revenue Service, Appellee.

United States Court of Appeals Ninth Circuit.

Rehearing Denied March 13, 1961.

Attorney(s) appearing for the Case

Asher & Cramer, Fred A. Granata, Portland, Or., for appellant.

Charles K. Rice, Asst. Atty. Gen., Meyer Rothwacks, I. Henry Kutz, Karl Schmeidler, Attys., Dept. of Justice, Washington, D. C., C. E. Luckey, U. S. Atty., Portland, Or., for appellee.

Before CHAMBERS, HAMLEY and MERRILL, Circuit Judges.

PER CURIAM.

This appeal is taken by the trustee of a bankrupt estate from the judgment of the District Court affirming an order of the Referee in Bankruptcy which allowed the United States a lien claim against the bankrupt estate in the sum of $1,442.41 for penalties on unpaid federal taxes.

Two questions are presented by this appeal.

The first question concerns the significance of the fact that although the lien of the United States arose prior to...

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