IN RE MICHAUD

No. 71-1165.

458 F.2d 953 (1972)

In the Matter of Abner MICHAUD and Alyce E. Michaud, Bankrupts. Appeal of UNITED STATES of America.

United States Court of Appeals, Third Circuit.

Decided April 10, 1972.


Attorney(s) appearing for the Case

Richard Perkins, Dept. of Justice, Tax Div., Washington, D. C., for appellant.

George P. Walker, Philadelphia, Pa., for appellee, trustee.

Warren W. Bentz, Erie, Pa., for appellee, bankrupt.

Before BIGGS and VAN DUSEN, Circuit Judges, and GREEN, District Judge.


OPINION OF THE COURT

VAN DUSEN, Circuit Judge.

The United States has appealed from a district court order1 which affirmed the order of a referee in bankruptcy denying priority status to the income tax claims of the United States. The primary issue to be resolved on this appeal is whether the district court was correct in concluding that Section 17a(1) (c) of the Bankruptcy Act, 11 U...

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