Lincoln v. Ricketts, 297 U.S. 373 (1936)
U.S. Supreme CourtLincoln v. Ricketts, 297 U.S. 373 (1936)
City of Lincoln v. Ricketts
Argued February 5, 1936
Decided March 2, 1936
297 U.S. 373
Section 64(b)(7) of the Bankruptcy Act gives priority to
"debt owing to any person who, by the laws of the States or the United States, is entitled to priority: Provided, That the term 'person' as used in this section shall include corporations, the United States, and the several States and Territories of the United States."
Held that a municipality is a "corporation" and hence a "person" within the meaning of this provision if entitled to priority by the law of its State. Pp. 297 U. S. 374, 297 U. S. 377.
77 F.2d 425 reversed.
Certiorari, 296 U.S. 566, to review a judgment denying the City's claim of preference in a bankruptcy case.