United States v. State Of California

281 F.2d 726 60-2 USTC P 9604 UNITED STATES of America, Appellant, v. STATE OF CALIFORNIA, acting by and through the State Board of Equalization, the Department of Employment and the Department of Alcoholic Beverage Control; Charles E. Hoppe, Trustee of the Estate of Lee C. Belt, doing business as'Lejac's,' Bankrupt, and Louis A. Cudia, Sr., and John S. San Fillipo, Appellees. No. 16474. United States Court of Appeals Ninth Circuit. July 11, 1960. Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott, George F. Lynch, Attys., Dept. of Justice, Washington, D.C., Lynn J. Gillard, U.S.Atty., Charles Elmer Collett, Asst. U.S.Atty., San Francisco, Cal., for appellant. Stanley Mosk, Atty. Gen., for the State of California, Ernest P. Goodman and Eugene B. Jacobs, Deputies Atty. Gen., for appellees. Before STEPHENS, BARNES and MERRILL, Circuit Judges. MERRILL, Circuit Judge. 1 This case arises out of bankruptcy proceedings in which the United States petitioned for an order (1) decreeing that its tax liens against property of the bankrupt and proceeds of sale of such property were superior to the claims of the State of California for taxes, and (2) directing that California…