Edward Terry Sanford

“ It was held, on these facts, that the United States was not entitled to priority of satisfaction out of the partnership assets, since the Act merely gave it priority of payment out of the property of its debtor, and the rule was too well settled to be questioned, that his interest in the partnership property was his share in the surplus after the partnership debts were paid, and that such surplus only was liable for his separate debts. ”

“ To the same effect is United States v. Evans, Crabbe, 60, 25 Fed. Cas. 1033, a case arising under the same Act. These decisions are directly applicable to section 3466 of the Revised Statutes, being Comp. ”