MATTER OF MONTGOMERY

Nos. 75-2442, 75-2443.

532 F.2d 725 (1976)

In the Matter of Jack R. MONTGOMERY, doing business as M R Enterprises, a co-partnership, Delores I. Montgomery, Bankrupts. Curtis B. DANNING, Trustee, Appellant, v. UNITED STATES of America, Claimant-Appellee.

United States Court of Appeals, Ninth Circuit.

March 18, 1976.


Attorney(s) appearing for the Case

Gary J. Miller (argued), Sherman Oaks, Cal., for appellant.

Karl Schmeidler, Atty., Dept. of Justice (argued), Washington, D. C., for claimant-appellee.

Before CHAMBERS and CHOY, Circuit Judges, and EAST, Senior District Judge.


OPINION

EAST, Senior District Judge:

The Bankruptcy Judge held that the tax claim of the United States (Government) against the members of a bankrupt partnership was subordinated by 11 U.S.C. § 23(g) to the claims of individual creditors of the individual Bankrupts. The District Court reversed, deciding that the Government was an individual creditor and its tax claim held priority under 11 U.S.C. § 104...

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