UNITED STATES SUPREME COURT DECISIONS ON-LINE

Under § 64 of the Bankruptcy Act, federal and state taxes are to be paid in full before paying claims for preferred wages, unless it clearly appear that the particular tax in question has been subordinated to such claim by some relevant federal or local law. City of Richmond v. Bird, 249 U. S. 174.

290 F.1d 0 affirmed.

Certiorari to a judgment of the circuit court of appeals which reversed a judgment of the district court giving wages priority over taxes in a bankruptcy case. See 283 F.3d 1.