Sheehan v. Hunter

JOHNSEN, Circuit Judge.

The referee in bankruptcy, in a summary proceeding, entered a turnover order against the Collector of Internal Revenue for the First District of Missouri, for the return of some funds which he had collected out of the bank account of the bankrupt, for unpaid taxes, three days after the filing of a voluntary petition and an adjudication in bankruptcy,1 and which he had covered into the Treasury of the United States by deposit in the Federal Reserve Bank of St. Louis.2 On a petition for review, the district court approved and confirmed the referee’s order, and the…