In the case of United States v. Munsey Trust Co., Receiver, 1946, the U.S Supreme Court was tasked with determining whether or not a receiver in bankruptcy could be held liable for taxes owed by the bankrupt entity. The court ruled that while a receiver is generally not personally liable for such debts unless they are incurred during their administration, they can still be held accountable if it's proven that funds were available to pay off these obligations but were used elsewhere instead. In this particular instance, however, there wasn't sufficient evidence to prove this had occurred and therefore no liability was found on part of the receiver. This decision clarified how receivership works in relation to tax liabilities within bankruptcy proceedings.

The dissenting opinion in the United States v. Munsey Trust Co., Receiver case argued that the majority's decision to allow a claim for wages by employees of a bankrupt company, despite their not having performed any work during the bankruptcy proceedings, was inconsistent with established legal principles. The dissenters contended that claims should only be allowed if they are based on services rendered or losses suffered during bankruptcy administration and under its authority. They believed this principle is fundamental to ensure fairness among all creditors and prevent unjust enrichment at their expense. Furthermore, they disagreed with the majority's interpretation of "wages" as including vacation pay accrued before bankruptcy but payable afterwards, arguing it could lead to absurd results where an employee who worked one day could potentially receive more than another who worked for years simply because his employment ended later.