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UNITED STATES v. KAUFMAN

Nos. 515 and 516.

267 U.S. 408 (1925)

45 S.Ct. 322

69 L.Ed. 685

UNITED STATES AND BOWERS, COLLECTOR OF INTERNAL REVENUE, v. KAUFMAN, TRUSTEE IN BANKRUPTCY OF FINKELSTEIN, ET AL. UNITED STATES AND BOWERS, COLLECTOR OF INTERNAL REVENUE, v. COXE, RECEIVER OF JONES AND BAKER, BANKRUPTS.

Supreme Court of United States.

Decided March 2, 1925.

Attorney(s) appearing for the Case

Mr. Merrill E. Otis, Special Assistant to the Attorney General, with whom Mr. Solicitor General Beck was on the brief, for the United States.

Mr. J.M. Hartfield, with whom Mr. Alfred C. Coxe Jr. and Mr. William St. John Tozer were on the brief, for respondents.

MR. JUSTICE SANFORD delivered the opinion of the Court.

These two cases were heard together in the Circuit Court of Appeals. They involve a single question relating to the extent of the priority of the United States in the collection of taxes in bankruptcy proceedings.

In 1921, on an involuntary petition filed in the Southern District of New York, Finkelstein Brothers, a partnership, and the individual partners thereof, were adjudged bankrupts. In 1923 the...

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