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PLANTATIONS INDUS SUP. v. WARD C. CRAMER ASSOC., INC.

No. 1028-Appeal.

273 A.2d 671 (1971)

PLANTATIONS INDUSTRIAL SUPPLY OF RHODE ISLAND v. WARD C. CRAMER ASSOCIATES, INC.

Supreme Court of Rhode Island.

February 18, 1971.

Attorney(s) appearing for the Case

Lincoln C. Almond, United States Attorney, Everett C. Sammartino, Asst. United States Attorney, for United States of America, appellant.

John S. Lennon, for Normand Beland and Edward Marshall, former employees of Ward C. Cramer Associates, Inc., appellees.

OPINION

ROBERTS, Chief Justice.

On October 24, 1968, on the petition of Plantations Industrial Supply of Rhode Island, Ward C. Cramer Associates, Inc. was placed in receivership. Upon submission of his final report, the receiver requested the Superior Court to establish a priority of payment between an Internal Revenue claim and a claim for unpaid employee wages, both unsecured. The federal government claims amounted...

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