State of California v. United States, 13018.

Citation195 F.2d 530
Decision Date17 May 1952
Docket NumberNo. 13018.,13018.
PartiesSTATE OF CALIFORNIA, California Polytechnic School and California State Board of Equalization, Appellants, v. UNITED STATES of America, Appellee.
CourtU.S. Court of Appeals — Ninth Circuit

Edmund G. Brown, Atty. Gen., James E. Sabine, Deputy Atty. Gen., Edward Sumner, Deputy Atty. Gen., State of California, for appellants.

Ellis N. Slack, Acting Asst. Atty. Gen., A. F. Prescott, Fred E. Youngman, Louise Foster, Sp. Assts. to Atty. Gen., Walter S. Binns, U. S. Atty., E. H. Mitchell, Edward R. McHale, Asst. U. S. Attys., all of Los Angeles, Cal., for appellee.

Before MATHEWS and ORR, Circuit Judges, and YANKWICH, District Judge.

PER CURIAM.

On the grounds and for the reasons stated in its opinion, United States v. Graham, D.C.S.D.Cal., 96 F.Supp. 318, the judgment of the District Court is affirmed.

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  • Hollywood Baseball Ass'n v. Comm'r of Internal Revenue, Docket No. 93647.
    • United States
    • U.S. Tax Court
    • April 21, 1964
    ... ... 93647. Tax Court of the United States. Filed April 21, 1964 ... [42 T.C. 234] ... , was a corporation organized under the laws of the State of California on December 8, 1938. From December 8, 1938, ... ...
  • In re M & T Elec. Contractors, Inc.
    • United States
    • United States Bankruptcy Courts – District of Columbia Circuit
    • April 9, 2001
    ...(S.D.N.Y.), aff'd, 603 F.2d 213 (2d Cir. 1979); United States v. Graham, 96 F.Supp. 318 (S.D.Cal.1951), aff'd sub nom. California v. United States, 195 F.2d 530 (9th Cir.), cert. denied, 344 U.S. 831, 73 S.Ct. 36, 97 L.Ed. 647 (1952). This is even the rule under § Singleton could have prote......
  • Rosenberg's Will, In re
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    • New York Surrogate Court
    • February 20, 1970
    ...the property, the federal tax lien receives priority (United States v. Graham, D.C., 96 F.Supp. 318, affd. sub nom. California v. United States, D.C., 195 F.2d 530, cert. den. 344 U.S. 831, 73 S.Ct. 36, 97 L.Ed. 647; Matter of Oxford Dist. Co. Inc. v. Famous Robert's, Inc., 5 A.D.2d 507, 17......
  • McDermott v. Zions First Nat. Bank, N.A.
    • United States
    • U.S. Court of Appeals — Tenth Circuit
    • October 2, 1991
    ...The authority for that proposition was United States v. Graham, 96 F.Supp. 318 (S.D.Cal.1951), aff'd sub nom. State of California v. United States, 195 F.2d 530 (9th Cir.), cert. denied, 344 U.S. 831, 73 S.Ct. 36, 97 L.Ed. 647 (1952). The Graham holding rested on the fact that the state's r......
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