# In the Matter of Richard A. Carlson, Bankrupt. California State Board of Equalization, and v. Richard A. Carlson, And

> Court of Appeals for the Ninth Circuit · February 9, 1970 · 423 F.2d 714

URL: https://www.frixlaw.com/law-library/cases/289138

## Case

- **Full name:** In the Matter of Richard A. CARLSON, Bankrupt. CALIFORNIA STATE BOARD OF EQUALIZATION, Petitioner and Appellant, v. Richard A. CARLSON, Respondent and Appellee
- **Court:** Court of Appeals for the Ninth Circuit
- **Decided:** February 9, 1970
- **Citations:** 423 F.2d 714; 1970 U.S. App. LEXIS 10799
- **Precedential status:** Published
- **Opinion:** Opinion
- **Judges:** Browning, Ely, Carter
- **Cited by:** 3 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/289138

## Opinion text

PER CURIAM:
The only substantial question presented is whether the proviso in section 17a (1) of the Bankruptcy Act, 11 U.S.C. §
*715
35(a), preserves a pre-bankruptcy tax lien as to assets acquired after bankruptcy. The three district courts which have considered this question have answered it in the negative. In re Carlson, 292 F.Supp. 778 (C.D.Calif.1968); In re Braund, 289 F.Supp. 604 (C.D.Calif.1968); United States v. Sanabria (N.D.Ill., June 21, 1968) (Unreported) (Appeal pending in the Court of Appeals for the Seventh Circuit, No. 17,145).
See also
Marsh, Triumph or Tragedy? The Bankruptcy Amendments of 1966, 42 Wash.L.Rev. 681 (1967); Note, 14 Vill.L.Rev. 323, 326 (1969).
There are substantial arguments on both sides, but we have concluded that on balance the result reached in these decisions is the better one.
Affirmed.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/289138. Public record. Not legal advice.