In the Matter of Leopold Ackerman Ii, and Wilma Franco Ackerman, Bankrupts. Lou Silverstein v. United States of America

This ease is a companion of United States v. Overman (9th Cir.) 424 F.2d 1142 . Both cases involve the creation and enforcement of federal tax liens upon community property to pay a husband’s antenuptial tax debts. In this case the contest is between the United States and certain state creditors over the proceeds of sale of some Arizona community assets, rather than — as in Overman — among the United States, the taxpayer, and nondebtor parties having an interest in the Washington community property sought to be sold. The community property here involved had been transferred to the trustee in bankruptcy before sale and after adjudication of the spouses’ voluntary petitions in bankruptcy.

Appellant Silverstein, a judgment creditor of the debtors Leopold and Wilma Ackerman, appeals from a district court order affirming a referee’s order awarding to the United States the entire proceeds from the trustee’s sale of certain community assets. He contends that (1) the federal tax lien could not have attached to the marital community, (2) if it could attach thereto, its attachment was confined to the husband’s interest in the community, and (3) the United States should have been compelled…