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UNITED STATES V. BUTTERWORTH-JUDSON CORP., 269 U. S. 504 (1926)

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U.S. Supreme Court

United States v. Butterworth-Judson Corp., 269 U.S. 504 (1926)

United States v. Butterworth-Judson Corporation

No. 503

Argued November 23, 1925

Decided January 11, 1926

269 U.S. 504

Syllabus

Where the answer of an insolvent corporation, in a suit brought by a simple contract creditor for the conservation and disposition of its property for the benefit of it creditors, admitted the allegations of the bill and consented to a decree appointing receiver, held that this amounted to the handing over of all the property and business to be administered a a trust fund to pay debts, and was in substance a voluntary assignment within the meaning of Rev.Stats. § 3466, entitling the United States to priority in payment of it claim. P. 269 U. S. 513.

9 F.2d 1018 reversed.

Certiorari to a judgment of the circuit court of appeals affirming an order of the district court which dismissed a petition in intervention filed by the United States, seeking preferred payment of its claim in a suit to administer and dispose of the assets of a corporation, through receivers, for the settlement of its debts. See also Price v. United States, ante, p. 269 U. S. 492. chanroblesvirtualawlibrary

Page 269 U. S. 511





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