Case Name: Phelps, Receiver in Bankruptcy v. United States
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1974-12-16
Citations: 419 U.S. 1068
Docket Number: No. 74-121
Parties: Phelps, Receiver in Bankruptcy v. United States.
Judges: 
Reporter: United States Reports
Volume: 419
Pages: 1068–1068

Head Matter:
No. 74-121.
Phelps, Receiver in Bankruptcy v. United States.

Opinion:
C. A. 7th Cir. 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 of creditors subsequent to the assignment reduced the bankrupt's property then held by the assignee to the constructive possession of the United States?"
3. "Whether the Court of Appeals incorrectly determined that the Bankruptcy Court lacked summary jurisdiction to adjudicate the controversy before it without the consent of the United States?"