United States v. Edens

PARKER, Chief Judge.

This is an appeal from an order in a Chapter X proceeding in bankruptcy, 11 U. S.C.A. § 501 et seq., holding that the United States is entitled to interest on tax claims only to date of the filing of the petition in reorganization. The District Judge based his decision on City of New York v. Saper, 336 U.S. 328, 69 S.Ct. 554, 559, 93 L.Ed. 710, which held that interest on tax claims ceased to run upon the filing of a petition in ordinary bankruptcy. The government attempts to distinguish a Chapter X proceeding from such a case. 1

We think that the decision below was…