In the Matter of Regal Petroleum Products Company.william E. Chambers, Trustee, Appellant, 413 F.2d 299 (3d Cir. 1969)

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U.S. Court of Appeals for the Third Circuit - 413 F.2d 299 (3d Cir. 1969) Argued May 8, 1969
Decided May 26, 1969
Rehearing Denied July 3, 1969

Lewis H. Gold, Adelman & Lavine, Philadelphia, Pa., for appellant (Sidney Chait, Philadelphia, Pa., on the brief).

Alexander N. Rubin, Fell, Spalding, Goff & Rubin, Philadelphia, Pa., for appellee (Larrick B. Stapleton, Philadelphia, Pa., on the brief).

Before McLAUGHLIN, KALODNER and VAN DUSEN, Circuit Judges.



We agree with Judge Kraft in the District Court, 287 F. Supp. 458, that in this case the Commonwealth of Pennsylvania has a valid statutory lien claim in the amount of $849.46 for its corporate taxes under Pennsylvania law. We also agree that since that lien has never been accompanied by possession of the personal property to which the lien applied, it shall be postponed in payment to the debts specified in clauses (1) and (2) of subsection (a) of section 64 of the Bankruptcy Act, 11 U.S.C.A. § 104(a).

The judgment of the District Court will be affirmed.