United States of America, Appellant, v. Richard D. Harris, Trustee for Alaska Telephone Corporation, Appellee, 287 F.2d 491 (9th Cir. 1961)
Annotate this CaseRehearing Denied March 13, 1961
Charles K. Rice, Asst. Atty. Gen., I. Henry Kutz, Lee A. Jackson, Karl Schmeidler, Attys., Dept. of Justice, Washington, D. C., Charles P. Moriarty, U. S. Atty., Jacob A. Mikkelborg, Asst. U. S. Atty., Seattle, Wash., for appellant.
Donald A. Schmechel, Seattle, Wash., for appellee.
Before CHAMBERS, HAMLEY and MERRILL, Circuit Judges.
PER CURIAM.
This appeal involves lien claims in the sum of $7,714.72, asserted by the United States against properties of the Alaska Telephone Corporation, a debtor in reorganization under Chapter X of the Bankruptcy Act. The claim is for penalties imposed on unpaid federal taxes and was disallowed by the Referee in Bankruptcy as in conflict with § 57, sub. j of the Bankruptcy Act, 11 U.S.C.A. § 93. Upon review, the ruling of the referee was affirmed by the District Court and the United States has taken this appeal.
The precise point involved was presented to this court in Simonson v. Granquist, 287 F.2d 489, with which case the instant case was consolidated for purposes of argument. For the reasons set forth in that opinion, we hold the rulings of the referee and the District Court to be error.
Reversed and remanded with instructions that the lien claim of the United States be allowed as a secured claim against the properties of the debtor corporation.
Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.
