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No. 8895860
United States Court of Appeals for the Ninth Circuit
United States v. McGugin
No. 8895860 · Decided February 9, 1970
No. 8895860·Ninth Circuit · 1970·
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Case Details
Court
United States Court of Appeals for the Ninth Circuit
Decided
February 9, 1970
Citation
No. 8895860
Disposition
See opinion text.
Full Opinion
PER CURIAM: The only substantial question presented is whether the proviso in section 17a (1) of the Bankruptcy Act, 11 U.S.C. § 35 (a), preserves a pre-bankruptcy tax lien as to assets acquired after bankruptcy. The three district courts which have considered this question have answered it in the negative. In re Carlson, 292 F.Supp. 778 (C.D.Calif.1968); In re Braund, 289 F.Supp. 604 (C.D.Calif.1968); United States v. Sanabria (N.D.Ill., June 21, 1968) (Unreported) (Appeal pending in the Court of Appeals for the Seventh Circuit, No. 17,145). See also Marsh, Triumph or Tragedy? The Bankruptcy Amendments of 1966, 42 Wash.L.Rev. 681 (1967); Note, 14 Vill.L.Rev. 323, 326 (1969). *719 There are substantial arguments on both sides, but we have concluded that on balance the result reached in these decisions is the better one. Affirmed.
Plain English Summary
PER CURIAM: The only substantial question presented is whether the proviso in section 17a (1) of the Bankruptcy Act, 11 U.S.C.
Key Points
01PER CURIAM: The only substantial question presented is whether the proviso in section 17a (1) of the Bankruptcy Act, 11 U.S.C.
02§ 35 (a), preserves a pre-bankruptcy tax lien as to assets acquired after bankruptcy.
03The three district courts which have considered this question have answered it in the negative.
04Sanabria (N.D.Ill., June 21, 1968) (Unreported) (Appeal pending in the Court of Appeals for the Seventh Circuit, No.
Frequently Asked Questions
PER CURIAM: The only substantial question presented is whether the proviso in section 17a (1) of the Bankruptcy Act, 11 U.S.C.
FlawCheck shows no negative treatment for United States v. McGugin in the current circuit citation data.
This case was decided on February 9, 1970.
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