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SUPPLEMENTAL EXHIBITS TO BRIEF PAGE 102
EXHIBIT V
, ..
IN THE UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
No. 93-15455
IN RE: HAMILTON TAFT & COMPANY,
,
Debtor
FREDERICK S. WYLE, TRUSTEE,
Appellant
v.
S & S CREDIT COMPANY,
Appellee
ON APPEAL FROM THE JUDGMENT OF THE
UNITED STATES DISTRICT COURT
FOR THE NORTHERN DISTRICT OF CALIFORNIA
BRIEF OF THE UNITED STATES AS AMICUS CURIAE
ON PETITION FOR REHEARING
On May 23, 1995, this Court invited the Government to file
an amicus brief "addressing whether the opinion filed in this
case, In re Hamilton Taft & Co., No. 93-15355 [sic], slip op.
filed May 2, 1995, adversely affects in any way the interests of
the IRS in collecting federal taxes." The following brief is
sUbmitted in response to that invitation.
STATEMENT
The case is an appeal from a District Court judgment
~ f f i r m i n g a Bankruptcy Court's refusal to treat a payment of
federal taxes as a voidable preference under Bankruptcy Code (11
000154
SUPPLEMENTAL EXHIBITS TO BRIEF PAGE 103
- 15 -
CONCLUSION
,
J
For the above stated reasons, this Court should grant the
petition for rehearing and affirm the jUdgment of the District
Court affirming the Bankruptcy Court's jUdgment insofar as it
refuses to treat payments made by debtor for S & S's trust fund
tax liabilities as voidable preferences.
Respectfully submitted,
LORETTA C. ARGRETT
Assistant Attorne General
c:::c..
L
<1. (oJ I) (L[LLtLA',c,J
GARY R ~ ALLEN 1 (202) 514-3361
GARY D. GRAY (202) 5 1 4 ~ 3 0 0 5
PAULA K. SPECK (202) 514-4329
Attorneys
Tax Division
Department of Justice
Post Office Box 502
Washington, D.C. 20044
Of Counsel:
MICHAEL JOSEPH YAMAGUCHI
United States Attorney
AUGUST 1995
000155
SUPPLEMENTAL EXHIBITS TO BRIEF PAGE 104