v2784-681

No. 13663

IN THE

United States Court of Appeals

FOR THE NINTH CIRCUIT

California State Department of Employment,

Appellant,

vs.

United States of America and Frank M. Chichester,

Trustee in Bankruptcy of the Estate of Claude Els-

worth Gee, Doing Business as Judy Ann's Bakery,

Bankrupt,

Appellees.

On Appeal From the United States District Court for the

Southern District of California.

BRIEF FOR THE APPELLEES.

1. Brian Holland,

Assistant Attorney General,

Ellis N. Slack,

Carlton Fox,

Special Assistants to the

Attorney General,

Attorneys for Appellees.

Walter S. Binns, ^^

United States Attorney. ^~ ^ ^^ jp J*^

1. 1. Mitchell,

Edward R. McHale, APR14 1953

Assistant United States Attorneys.

600 Federal Building-, ^ p^^^rg; p^j o'BRfEPT

Los Angeles 12. California. CLERP?

Parker & Company, Law Printers, Los Angeles. Phone MA. 6-917L

---

archive.org Volume Name: govuscourtsca9briefs2784

Volume: http://archive.org/stream/govuscourtsca9briefs2784

Document Link: http://archive.org/stream/govuscourtsca9briefs2784#page/n680/mode/1up

Top Keywords (auto-generated):

liens, lien, section, property, department, bankruptcy, federal, priority, tax, california, taxes, district, bankrupt, 3672, claims

Top Key Phrases (auto-generated):

personal property, federal tax, section 67c, tax liens, tax lien, section 67b, internal revenue, 3670 3671, 1946 ed., revenue code, federal taxes, unemployment insurance, statutory liens, sections 3670, claude elsworth

Document Status: UGLY