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ROCHELLE v. UNITED STATES

No. 74-1639.

521 F.2d 844 (1975)

William J. ROCHELLE, Jr., Trustee, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

Rehearing Granted January 26, 1976.

Attorney(s) appearing for the Case

Linda N. Coffee, Philip I. Palmer, Jr., Dallas, Tex., for plaintiff-appellant.

Frank D. McCown, U. S. Atty., Martha Joe Stroud, Asst. U. S. Atty., Ft. Worth, Tex., Karl Schmeidler, Atty., Lawrence R. Jones, Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Chief, Appellate Sec., Tax Div., Dept. of Justice, Washington, D. C., Charles G. Barnett, Tax Div., Dept. of Justice, Michael D. Cropper, Dallas, Tex., Joseph M. McManus, Attys., Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellee.

Before RIVES, GODBOLD and GEE, Circuit Judges.

Rehearing Granted January 26, 1976. See 526 F.2d 405.

GODBOLD, Circuit Judge:

This case involves the interplay of two sections of the Bankruptcy Act. Section 5g, 11 U.S.C. § 23g,1 gives priority in the allocation of the assets of a bankrupt partner to creditors of the partner over creditors of the partnership. Section 68a, 11 U.S.C. § 108a,2 permits a creditor...

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