1. Home
  2. Browse Decisions
  3. F.2d
  4. 335 F.2d
  5. 335 F.2d 311 (1964)
 

IN RE KURTZ ROOFING COMPANY

No. 15405.

335 F.2d 311 (1964)

In the Matter of The KURTZ ROOFING COMPANY, d/b/a Kurtz Supply Company, Bankrupt. UNITED STATES of America, Appellant, v. Ray F. SPEERS, Trustee in Bankruptcy, Appellee.

United States Court of Appeals Sixth Circuit.

August 4, 1964.

Attorney(s) appearing for the Case

Karl Schmeidler, Dept. of Justice, Washington, D. C., for appellant, Louis F. Oberdorfer, Asst. Atty. Gen., Meyer Rothwacks, I. Henry Kutz, Attys., Dept. of Justice, Washington, D. C., on the brief, Merle M. McCurdy, U. S. Atty., Harland M. Britz, Asst. U. S. Atty., Toledo, Ohio, of counsel.

Robert B. Gosline, Toledo, Ohio, for appellee, Shumaker, Loop & Kendrick, Toledo, Ohio, Frank Buckingham, Buckingham, Holzapfel & Buckingham, Sandusky, Ohio, on the brief.

Before CECIL and O'SULLIVAN, Circuit Judges, and McALLISTER, Senior Circuit Judge.

O'SULLIVAN, Circuit Judge.

Section 6323(a) of the Internal Revenue Code of 1954, 26 U.S.C. § 6323(a), protects a "judgment creditor" against unfiled federal tax liens. This appeal requires us to decide whether Section 70, sub. c of the Bankruptcy Act, 11 U.S.C. § 110, sub. c, confers upon a trustee in bankruptcy the right of a judgment creditor to resist imposition on the bankrupt's assets of a federal tax lien...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases