Brust v. Sturr

HINCKS, Circuit Judge.

This is an action brought by a trustee in bankruptcy against the Collector of Internal Revenue to require him to pay *136over the surplus of moneys in his hands derived from a sale of distrained property of the bankrupt. The facts have been stipulated and are as follows:

The bankrupt owed $39,627.75 in income, withholding, social security and unemployment taxes, falling within three categories as follows:

1. $12,805.34 on which tax assessments had been made and notices of lien filed prior to bankruptcy.

2. $4,932.27, the assessment lists of which had been received by the…