英语翻译The United States had a claim for taxes against Finkelstein,a members of the defendant partnership .The partnership and the individual members thereof had been declared bankrupt .Finkelstein had no assets,and the United States claimed tha

英语翻译The United States had a claim for taxes against Finkelstein,a members of the defendant partnership .The partnership and the individual members thereof had been declared bankrupt .Finkelstein had no assets,and the United States claimed tha
英语翻译
The United States had a claim for taxes against Finkelstein,a members of the defendant partnership .The partnership and the individual members thereof had been declared bankrupt .Finkelstein had no assets,and the United States claimed that a tax against him should be paid out of the partnership assets prior to the partnership debts.Held,the partnership assets should first be applied to the payment of partnership debts.United States V.Kanfman (U.S.Sup.Ct.1925) Oct.T.No.515.United States v.Kaufman (U.S.Sup.Ct.1925) Oct.T.No.515.
The Bankruptcy Act provides that the United States shall have priority in the estate of a bankrupt,over his other creditors,for all taxes legally due and owed by him to the United States.The Act also provides that the partnership property of bankrupt partners shall be first
applied to partnership debts,and the individual estate of each partner to his individual debts; any surplus in the property of each partner after the payment of his individual debts shall be applied to the partnership debts; and any surplus in partnership property after payment of partnership debts shall be applied to the debts of individual partners in proportion to their respective interests in the partnership.Under similar statutes,it was held in Lewis v.United States that the United States,having a claim against a partnership in excess of the partnership assets,was entitled in the distribution of the individual assets of one of the partners to a priority over individual creditors of that partner.Such a view is not inconsistent with the decision in the instant case.Since each partner is jointly obligated with the others for partnership debts,the United States in the Lewis case had a claim against the individual partner for the amount of its partnership claim.Then,under the Bankruptcy Act5 this claim against the individual was preferred to those of his other creditors,both individual and partnership.But as a creditor of an individual partner the United States has no claim against the other partners.The debtor's partners are under no duty to pay his individual debts.As against the other partners,the United States has merely a power to subject to payment of its claim such interest of its debtor in the partnership assets as is not exempt from the involuntary application to the payment of debts.But the only interest of a partner in the partnership assets which is not exempt from such application to individual debts is his claim to "profits" and "surplus".But this claim does not arise until there are "profits" and "surplus",i.e.,until partnership creditors are paid.
请不要将goole翻译上的粘下来，

英语翻译The United States had a claim for taxes against Finkelstein,a members of the defendant partnership .The partnership and the individual members thereof had been declared bankrupt .Finkelstein had no assets,and the United States claimed tha
美国曾是针对芬克尔斯坦,被告的伙伴关系成员的税收索赔.伙伴关系和其已被宣布破产的个人会员.芬克尔斯坦没有资产,而美国声称对他不利的税收应支付的合伙资产前合伙债务.举办,伙伴关系的资产应首先用于偿还债务的伙伴关系.美国五Kanfman（USSup.Ct.1925）Oct.T.No.515.美国诉考夫曼（美国燮.CT检查.1925年）十月吨号码.515.制订破产法规定,美国应优先在屋苑内的一个宣告破产,比他的其他债权人,对所有税收法律到期他欠美国.该法还规定,破产财产的伙伴合作,应首先适用于合伙的债务,而每个合伙人的遗产,他个人的债务,任何债务过剩的每个合伙人的财产后,他的个人支付应适用于合伙的债务,以及债务后的伙伴关系中的任何合伙财产盈余应适用于按比例在合伙人各自的利益伙伴的债务.根据类似的法令,它举行了刘易斯诉美国,美国,有一对在该合伙的资产超过伙伴关系的要求,有权在对的合作伙伴之一的个人资产分配对个人的优先权该合伙人的债权人.这种看法是不符合在本案中决定不一致.由于每个合伙人对合伙的债务会同其他责任,刘易斯在美国一案违背了其合伙人的合作伙伴要求索赔数额.然后,根据破产Act5这对个人索赔是倾向于他的其他债权人,包括个人和合伙人.但作为个人合伙债权人美国没有对其他合伙人索赔.债务人的合作伙伴没有义务支付他的个人债务.作为对其他合伙人,美国仅仅是一个权力受到其索赔支付其在合伙资产债务人的利益,这样是不是从非自愿申请豁免的债务支付.但是,在合伙资产而不是从个人,申请豁免的债务利息是他唯一的合作伙伴声称要“利润”和“过剩”.但这种说法并不存在,直到有“利润”和“过剩”,即直到伙伴关系的债权人支付.