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IN RE FIDELITY TUBE CORPORATION

Nos. B504-53, B505-53.

167 F.Supp. 402 (1958)

In the Matter of FIDELITY TUBE CORPORATION, Bankrupt. In the Matter of GEM RADIO & TELEVISION CORPORATION, Bankrupt.

United States District Court D. New Jersey.

October 30, 1958.

Attorney(s) appearing for the Case

Harrison W. McCawley, Jr., Department of Justice, Washington, D. C. (Chester A. Weidenburner, U. S. Atty., Newark, N. J., Jerome D. Schwitzer, Asst. U. S. Atty., Interlaken, N. J., William J. Hagan, Philadelphia, Pa., Internal Revenue Service, on the brief), argued the cause for the United States.

Allan L. Tumarkin, Newark, N. J. (Saul G. Schulter, East Orange, N. J., on the brief), argued the cause for the Borough of East Newark.

Edward Pesin, Jersey City, N. J. (Will Weiss, Newark, N. J., on the brief), argued the cause for the trustee in bankruptcy of Gem Radio, urging reversal.

James E. Masterson, Newark, N. J., argued the cause for the trustee in bankruptcy of Fidelity Tube, urging affirmance.

MORRILL, District Judge.

Is a trustee in bankruptcy a "judgment creditor" within the purview of Section 6323(a) of the Internal Revenue Code of 1954?1

In each case the Borough of East Newark, with a standing as a priority claimant under § 64, sub. a(4) of the Bankruptcy Act, 11 U.S.C.A. § 104, sub. a(4) and abjuring any claim of lien for the personal property taxes due it...

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