Jefferson Standard Life Insurance Company v. United States

247 F.2d 777 57-2 USTC P 9925 JEFFERSON STANDARD LIFE INSURANCE COMPANY, a Corporation, Appellant, v. UNITED STATES of America, H. L. Byram, County Tax Collector of Los Angeles County, and George T. Goggin, Trustee of Stockholders Publishing Company, Inc., a Corporation, Bankrupt, Appellees. No. 15349. United States Court of Appeals Ninth Circuit. Aug. 21, 1957, Rehearing Denied Sept. 25, 1957. Meserve, Mumper & Hughes, Leo E. Anderson, Los Angeles, Cal., for appellant. Charles K. Rice, Asst. Atty. Gen., A. F. Prescott, Karl Schmeidler, Attys., Washington, D.C., Laughlin E. Waters, U.S. Atty., Edward R. McHale, Asst. U.S. Atty., Andrew O. Porter, Deputy County Counsel, Harold W. Kennedy, County Counsel, Craig, Weller & Laugharn, Los Angeles, Cal., for appellees. Before STEPHENS, Chief Judge, and DENMAN and POPE, Circuit Judges. POPE, Circuit Judge. 1 This is an appeal from an order affirming the order of a referee in bankruptcy fixing and determining the respective rights and priorities of the appellant Jefferson Standard Life Insurance Company, the United States, and the Los Angeles County Tax Collector, in and to the proceeds of a trustee's sale of all the assets of…