PHELPS v. U.S.

No. 74-121.

419 U.S. 1068 (1974)

PHELPS, RECEIVER IN BANKRUPTCY v. UNITED STATES.

Supreme Court of United States.

December 16, 1974.


Certiorari granted limited to Questions 1, 2, and 3 presented by the petition which read as follows:

1. "Whether the Court of Appeals incorrectly granted to the United States a priority based upon the Internal Revenue Code of 1954 for taxes in violation of and contrary to the priorities for payment of claims established by the Bankruptcy Act?"

2. "Whether the Court of Appeals incorrectly held that service of a Notice of Levy upon an assignee for the benefit...

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