U.S. Court of Appeals for the Ninth Circuit, 1970

United States v. McGugin

U.S. Court of Appeals for the Ninth Circuit · Decided February 9, 1970 · Browning, Carter, Ely

423 F.2d 718; 25 A.F.T.R.2d (RIA) 804; 1970 U.S. App. LEXIS 10800 (Federal Reporter, Second Series)

Counsel

Karl Schmeidler (argued), Frank X. Grossi, Jr., Crombie J. D. Garrett, Lee A. Jackson, Attys., Dept, of Justice, Tax Div., Johnnie M. Walters, Asst. Atty. Gen., Tax Div., Dept, of Justice, Washington, D. C., Richard L. Fishman, Asst. U. S. Atty., William M. Byrne, Jr., U. S. Atty., Los Angeles, Cal., for appellant., Stephen Chrystie (argued), of Buchalter, Nemer, Fields & Savitch, Los Angeles, Cal., Armold Kupetz, of Sulmeyer, Kupetz & Alberts, Los Angeles, Cal., for appellee.

Cases that cite this one

22 later published cases cite this decision.

United States v. Fuller (In re Fuller) (United States Bankruptcy Appellate Panel of The Ninth Circuit 1992)
Dishong v. United States Department of the Treasury Internal Revenue Service (In re Dishong) (United States Bankruptcy Court, M.D. Florida 1995)
In the Matter of John West Gwilliam, Bankrupt. John West Gwilliam v. United States (9th Cir. 1975)
In re Savage (United States District Court for the Central District of California 1971)
In re: Professional Technical Security Services, Inc. (United States Bankruptcy Appellate Panel of The Ninth Circuit 2023)
Moya v. Administracion Sistemas De Retiro De L. Empleados Del Gobierno Y La Judicatura (In re Vargas Moya) (United States Bankruptcy Court, D. Puerto Rico 2019)
In re Reisbeck (United States Bankruptcy Court, D. Montana 2014)
Drake v. Massachusetts Department of Revenue (In re Drake) (United States Bankruptcy Court, D. Massachusetts 2010)
Letantia Bussell and Estate of John Bussell, Letantia Bussell, Surviving Spouse v. Commissioner (United States Tax Court 2008)
United States (Internal Revenue Service) v. Kogan (In re Herreras) (United States District Court for the Central District of California 2000)
In re Schneiderman (District Court, District of Columbia 2000)
Internal Revenue Service v. Orr (District Court, S.D. Texas 1998)
In re Roger G. Connor, Debtor. Roger G. Connor v. United States (9th Cir. 1994)
Gidley v. United States (In re Gidley) (United States Bankruptcy Court, M.D. Florida 1992)
Leavell v. United States (In re Leavell) (United States Bankruptcy Court, S.D. Illinois 1991)
Sears v. United States (District Court, S.D. Texas 1979)
In re Carolyn June Wukelic, Bankruptcy-Appellee v. United States (6th Cir. 1976)
In re Wukelic (District Court, S.D. Ohio 1975)
Commonwealth v. Peters (Pa. Commw. Ct. 1975)
In re O'Ffill (District Court, D. Kansas 1973)
In the Matter of Abner Michaud and Alyce E. Michaud, Bankrupts. Appeal of United States of America (3d Cir. 1972)
In re Michaud (District Court, W.D. Pennsylvania 1970)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

PER CURIAM:

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

*719There are substantial arguments on both sides, but we have concluded that on balance the result reached in these decisions is the better one.

Affirmed.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.