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UNITED STATES v. SPEERS

No. 17.

7 Ohio Misc. 219 (1965)

UNITED STATES, PETITIONER, v. RAY F. SPEERS, TRUSTEE IN BANKRUPTCY OF THE KURTZ ROOFING COMPANY, ETC.

United States Supreme Court.

Decided December 13, 1965.

Attorney(s) appearing for the Case

Mr. Richard M. Roberts, for petitioner.

Mr. Robert B. Gosline, for respondent.

MR. JUSTICE FORTAS delivered the opinion of the court.

This case presents the question whether a federal tax lien, unrecorded as of the time of bankruptcy, is valid as against the trustee in bankruptcy.

On June 3, 1960, a District Director of Internal Revenue assessed more than $14,000 in withholding taxes and interest against the Kurtz Roofing Company. Demand for payment was made, and the taxpayer refused to pay. This gave rise to a federal tax lien.

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