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IN RE TRI-SONIC, INC.

Bankruptcy No. BK4-77-332.

1 B.R. 138 (1979)

In re TRI-SONIC, INC., Bankrupt. Tim TRUMAN, Trustee, Plaintiff, v. UNITED STATES of America (Internal Revenue Service) United States Small Business Administration; Bob Bullock, Comptroller of Public Accounts; Texas Employment Commission; Reed Stewart, Tarrant County Tax Assessor-Collector; Lake Worth Independent School District; OMC Stern Drive, Defendants.

United States Bankruptcy Court, N.D. Texas, Fort Worth Division.

October 30, 1979.

Attorney(s) appearing for the Case

Tim Truman, Fort Worth, Tex., for trustee.

Joe Colvin, trustee.

William W. Guild, Dallas, Tex., and Richard B. Vance, Asst. U.S. Atty., Fort Worth, Tex., for U.S.

Connie Ode, Asst. Atty. Gen., Austin, Tex., for State of Tex.

MEMORANDUM OPINION

JOHN FLOWERS, Bankruptcy Judge.

This case involves three questions: (1) whether the trustee can take an assignment of liens he attacked as voidable and use them against the junior lien holders, (2) the validity of such liens against the junior claimants, and (3) whether certain tax liens should be postponed to the payment of administrative costs and wage claims.

The bankrupt was engaged in the business of manufacturing boats and...

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