MATTER OF BRAUND

No. 23707.

423 F.2d 718 (1970)

In the Matters of Walter R. BRAUND and Virginia M. Braund, Bankrupts. UNITED STATES of America, Appellant, v. William A. McGUGIN, Appellee.

United States Court of Appeals, Ninth Circuit.

February 9, 1970.


Attorney(s) appearing for the Case

Karl Schmeidler (argued), Frank X. Grossi, Jr., Crombie J. D. Garrett, Lee A. Jackson, Attys., Dept. of Justice, Tax Div., Johnnie M. Walters, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D. C., Richard L. Fishman, Asst. U. S. Atty., William M. Byrne, Jr., U. S. Atty., Los Angeles, Cal., for appellant.

Stephen Chrystie (argued), of Buchalter, Nemer, Fields & Savitch, Los Angeles, Cal., Armold Kupetz, of Sulmeyer, Kupetz & Alberts, Los Angeles, Cal., for appellee.

Before BROWNING, ELY and CARTER, Circuit Judges.


PER CURIAM:

The only substantial question presented is whether the proviso in section 17a (1) of the Bankruptcy Act, 11 U.S.C. § 35(a), preserves a pre-bankruptcy tax lien as to assets acquired after bankruptcy. The three district courts which have considered this question have answered it in the negative. In re Carlson, 292 F.Supp. 778 (C.D.Calif.1968); In re Braund, 289 F.Supp. 604...

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