STANDARD OIL COMPANY v. KURTZ

No. 17299.

330 F.2d 178 (1964)

STANDARD OIL COMPANY, an Indiana Corporation, Appellant, v. Edward H. KURTZ, Trustee of Meadow Rock Company, Bankrupt, Appellee.

United States Court of Appeals Eighth Circuit.

April 15, 1964.


Attorney(s) appearing for the Case

Joseph J. Barmettler, Omaha, Neb., for appellant, James W. R. Brown and Lyle E. Strom, of Fitzgerald, Hamer, Brown & Leahy, Omaha, Neb., on the brief.

Robert H. Berkshire, of Swarr, May, Royce, Smith, Andersen & Ross, Omaha, Neb., for appellee.

Before VAN OOSTERHOUT and BLACKMUN, Circuit Judges, and DAVIES, District Judge.


BLACKMUN, Circuit Judge.

Standard Oil Company appeals from the district court's order affirming the Referee's denial of Standard's claim for priority under § 64, sub. a(4) of the Bankruptcy Act, 11 U.S.C.A. § 104, sub. a(4).1 The controversy concerns the Nebraska tax imposed by R.R.S. Neb.1943, ch. 66, art. 4, with respect to "motor vehicle fuels". The facts are stipulated.

On an involuntary petition, Meadow Rock Company...

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