IN THE MATTERS OF WALTER R. BRAUND AND VIRGINIA M. BRAUND, BANKRUPTS. UNITED STATES OF AMERICA, APPELLANT,
v.
WILLIAM A. MCGUGIN, APPELLEE
IN THE MATTERS OF WALTER R. BRAUND AND VIRGINIA M. BRAUND, BANKRUPTS. UNITED STATES OF AMERICA, APPELLANT,
WILLIAM A. MCGUGIN, APPELLEE
423 F.2d 718
United States Court of Appeals for the Ninth Circuit (1970)
Negative Treatment
Cited by 6 cases
Opinion of the Court
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). 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.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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In re Gwilliam v. United States, 519 F.2d 407 (9th Cir. 1975)
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In re Abner Michaud and Alyce E. Michaud, 458 F.2d 953 (3d Cir. 1972)
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In re Wukelic v. United States, 544 F.2d 285 (6th Cir. 1976)