In re McClure

ATWELL, District Judge.

This matter grows out of an application made by the trustee to be allowed to, pay the individual taxes of the individual members of the partnership. The referee denied the trustee sueh right, and the bankrupts have appealed.

After having considered the interesting brief filed for the bankrupts, I am of the opinion that the referee has properly ruled the application for the payment of the taxes of the individuals who composed the partnership. It is academic that the partnership assets are liable first for partnership debts; this liability does not save the property of the…