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IN RE PERRY

No. 71-1675.

487 F.2d 84 (1973)

In the Matter of Sylvin S. PERRY, Bankrupt. FRANCHISE TAX BOARD of the State of California, Petitioner-Appellant, v. Curtis B. DANNING, Trustee-Appellee.

United States Court of Appeals, Ninth Circuit.

Rehearing Denied November 2, 1973.

Certiorari Denied March 18, 1974.

Attorney(s) appearing for the Case

Rodney Lilyquist, Deputy Atty. Gen. (argued), Evelle J. Younger, Atty. Gen., Mark W. Jordan, Philip C. Griffin, Deputy Attys. Gen., Los Angeles, Cal., for petitioner-appellant.

Bruce H. Spector (argued), of Quittner, Stutman, Treister & Glatt, Los Angeles, Cal., for trustee-appellee.

Before DUNIWAY and HUFSTEDLER, Circuit Judges, and ZIRPOLI, District Judge.

Certiorari Denied March 18, 1974. See 94 S.Ct. 1565.

DUNIWAY, Circuit Judge:

OPINION

This case presents a question of first impression—whether the California Franchise Tax Board's claim for unpaid California personal income taxes, recorded as provided in the California Code, is a perfected lien upon personal property of a bankrupt taxpayer, and entitled to priority under 11 U.S.C. § 107(c)(3), or is insufficiently perfected and thus not...

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