1. Home
  2. Browse Decisions
  3. Utah
  4. 120 Utah
  5. 120 Utah 285 (1951)
 

IN RE CAPITOL CLEANERS & DYERS, INC.

No. 7571.

120 Utah 285 (1951)

233 P.2d 377

In re CAPITOL CLEANERS & DYERS, Inc. CITIZENS COAL CO. v. CAPITOL CLEANERS & DYERS, Inc., et al.

Supreme Court of Utah.

Decided June 19, 1951.

Attorney(s) appearing for the Case

Fabian, Clendenin, Moffat & Mabey, Peter W. Billings, Salt Lake City, for plaintiff, Citizens Coal Co.

Scott M. Matheson, U.S. Dist. Atty., Bryant H. Croft, Asst. U.S. Dist. Atty., Salt Lake City, for appellant, United States.

Frank E. Moss, County Atty., William T. Thurman, Asst. County Atty., Salt Lake City, for respondent, Sharp M. Larson, Treasurer of Salt Lake County and others.

WOLFE, Chief Justice.

This appeal concerns the priority of Federal and State tax liens. The proceedings were originally instituted when Citizens Coal Company, a creditor of Capitol Cleaners and Dyers, Inc., caused a receiver to be appointed for Capitol. The receiver determined from an audit of Capitol's books that the business had operated at a loss for several years, and the physical assets and good will of said corporation...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases