Citation Codes Equivalent Citations citation codes Docket Number No. 17525. Attorney(S) Lewis H. Gold, Adelman Lavine, Philadelphia, Pa., for appellant (Sidney Chait, Philadelphia, Pa., on the brief). Alexander N. Rubin, Fell, Spalding, Goff Rubin, Philadelphia, Pa., for appellee (Larrick B. Stapleton, Philadelphia, Pa., on the brief). Judges Gerald McLaughlin Harry Ellis Kalodner Francis Lund Van Dusen Acts Bankruptcy — General Provisions — Adjustment Of Dollar Amounts See more information ... Smart Summary Please sign up to generate summary. In the Matter of REGAL PETROLEUM PRODUCTS COMPANY. William E. Chambers, Trustee, Appellant. OPINION OF THE COURT PER CURIAM. We agree with Judge Kraft in the District Court, 287 F. Supp. 458, that in this case the Commonwealth of Pennsylvania has a valid statutory lien claim in the amount of $849.46 for its corporate taxes under Pennsylvania law. We also agree that since that lien has never been accompanied by possession of the personal property to which the lien applied, it shall be postponed in payment to the debts specified in clauses (1) and (2) of subsection (a) of section 64 of the Bankruptcy Act, 11 U.S.C.A. § 104(a). The judgment of the District Court will be affirmed.