In the Matter of Richard A. Carlson, Bankrupt. California State Board of Equalization, and v. Richard A. Carlson, And

Ninth Circuit

In the Matter of Richard A. Carlson, Bankrupt. California State Board of Equalization, and v. Richard A. Carlson, And

423 F.2d 714, 1970 U.S. App. LEXIS 10799

Court of Appeals for the Ninth Circuit·Decided February 9, 1970·No. 23580_1·Published·Cited by 3 cases

Opinion

PER CURIAM:

The only substantial question presented is whether the proviso in section 17a (1) of the Bankruptcy Act, 11 U.S.C. § *715 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.

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PER CURIAM:

The only substantial question presented is whether the proviso in section 17a (1) of the Bankruptcy Act, 11 U.S.C. § *715 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.

In the Matter of Richard A. Carlson, Bankrupt. California State Board of Equalization, and v. Richard A. Carlson, And, 423 F.2d 714, 1970 U.S. App. LEXIS 10799 (9th Cir. 1970).

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