In re Regal Petroleum Products Company. William E. Chambers, Trustee
In the Matter of REGAL PETROLEUM PRODUCTS COMPANY. William E. Chambers, Trustee, Appellant
Opinion
OPINION OF THE COURT PER CURIAM.
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.
How later courts describe this case
No later court has written an explanatory parenthetical about this case yet.
Cited by 5 cases
View all citing references →Relies on it most ⓘ
Citing references are not a citator: they show that a later opinion cites this case, not whether it followed, distinguished, or overruled it. Check negative history before relying on this case.