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IN RE ACKERMAN

No. 23677.

424 F.2d 1148 (1970)

In the Matter of Leopold ACKERMAN II, and Wilma Franco Ackerman, Bankrupts. Lou SILVERSTEIN, Appellant, v. UNITED STATES of America et al., Appellees.

United States Court of Appeals, Ninth Circuit.

April 8, 1970.

Attorney(s) appearing for the Case

John F. Goodson (argued) of Goodson, Richmond & Rose, Phoenix, Ariz., for appellant.

Karl Schmeidler (argued), Atty., Johnnie M. Walters, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D. C., Richard K. Burke, U. S. Atty., Richmond, Ajamie & Faye, Shimmel, Hill, Kleindienst & Bishop, Phoenix, Ariz., for appellees.

Before BARNES, ELY and HUFSTEDLER, Circuit Judges.

HUFSTEDLER, Circuit Judge.

This case is a companion of United States v. Overman (9th Cir.) 424 F.2d 1142. Both cases involve the creation and enforcement of federal tax liens upon community property to pay a husband's antenuptial tax debts. In this case the contest is between the United States and certain state creditors over the proceeds of sale of some Arizona community assets, rather than — as in Overman —...

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