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IN RE XELCO CORPORATION

No. 4226-II.

28 Wn. App. 878 (1981)

626 P.2d 1013

In the Matter of XELCO CORPORATION.

The Court of Appeals of Washington, Division Two.

April 13, 1981.

Attorney(s) appearing for the Case

William H. Rubidge, Assistant Attorney of the United States, for appellant.

Frank P. Girolami, Fred G. Enslow, and John Miller, for respondents.

PEARSON, J.

The United States Government appeals a Superior Court order establishing priorities for distribution of assets in a voluntary dissolution proceeding. The Superior Court gave priority to the claims of wage earners of the company, Xelco Corporation, over the claims of the federal government. We reverse.

Xelco Corporation shareholders filed a petition for voluntary dissolution of the corporation on May 13, 1974, under RCW 23A.28.020. A receiver was...

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