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SIMONSON v. GRANQUIST

No. 83.

369 U.S. 38 (1962)

SIMONSON, TRUSTEE IN BANKRUPTCY, ET AL. v. GRANQUIST, DISTRICT DIRECTOR OF INTERNAL REVENUE, ET AL.

Supreme Court of United States.

Decided March 5, 1962.

Attorney(s) appearing for the Case

Donald A. Schmechel and Fred A. Granata argued the cause for petitioners. With them on the briefs were Arthur E. Simon and John F. Cramer, Jr.

Richard J. Medalie argued the cause for respondents. With him on the briefs were Solicitor General Cox, Assistant Attorney General Oberdorfer and I. Henry Kutz.

MR. JUSTICE BLACK delivered the opinion of the Court.

These two cases, consolidated for argument here, involve controversies between the United States and bankruptcy trustees concerning the right of the Government to recover federal tax penalties against the estate of a bankrupt.1 Because the tax penalties constituted perfected liens on the estate of the bankrupt,2 the Court of Appeals for the Ninth Circuit...

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