No. 88-3121. Argued January 13, 1989. Decided February 22, 1989. Alexander Neal Barkus (Paul E. Mirengoff, David H. Battaglia, Hunton Williams, Washington, D.C., on brief), for plaintiff-appellant. William Walter Osborne, Jr. (Kathleen A. Murray, Beins, Axelrod Osborne, P.C., Washington, D.C., on brief), for defendant-appellee. Appeal from the United States District Court for the Eastern District of Virginia. Before PHILLIPS, MURNAGHAN, and ERVIN, Circuit Judges. MURNAGHAN, Circuit Judge. Here we
No. 35990. March 22, 1962. INSOLVENCY — DISTRIBUTION OF INSOLVENT'S ESTATE — PRIORITIES — CLAIMS OF THE UNITED STATES — LAW APPLICABLE. The trial court in a receivership proceeding erred in applying the priorities of the Federal Bankruptcy Act, pursuant to RCW 23.01.610, so as to give wage claimants priority over a tax claim of the United States, since 31 U.S.C. § 191, which is applicable to nonbankruptcy proceedings, provides that debts due the United States shall be satisfied first, and the relative