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COMMONWEALTH OF KENTUCKY, DEPT. OF REV. v. UNITED STATES

No. 17239.

383 F.2d 13 (1967)

COMMONWEALTH OF KENTUCKY, DEPARTMENT OF REVENUE, By and on relation of J. E. LUCKETT, Commissioner, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Sixth Circuit.

September 29, 1967.

Attorney(s) appearing for the Case

Benjamin J. Lookofsky, Dept. of Revenue, Commonwealth of Kentucky, Frankfort, Ky., for appellant.

Stephen H. Paley, Dept. of Justice, Washington, D. C., for appellee, Richard C. Pugh, Acting Asst. Atty. Gen., Meyer Rothwacks, Joseph Kovner, Attys., Dept. of Justice, Washington, D. C., on the brief, George I. Cline, U. S. Atty., Lexington, Ky., of counsel.

Before O'SULLIVAN, PECK and McCREE, Circuit Judges.

O'SULLIVAN, Circuit Judge.

This appeal presents the question of whether a judgment for unpaid state income taxes obtained by the State of Kentucky against a taxpayer, now deceased, takes priority over unpaid federal taxes in the distribution of the assets of the insolvent estate of the deceased taxpayer. The taxpayer, Edward J. Nestley, died on June 16, 1963, owing the Commonwealth of Kentucky upwards of $6,996.06 for unpaid state income taxes for the years 1942 through...

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