Legal Opinion
Frederic P. Holbrook, Trustee in Bankruptcy of the Estate of Mitchell H. Hewitt, Bunkrupt v. United States
Court of Appeals for the Ninth Circuit
Decided November 30, 1960No. 16704_1PublishedCited by 34 opinions
1Opinion of the Court
STEPHENS, Circuit Judge.
On November 23, 1948 and January 1, 1949, Internal Revenue taxes were seasonably assessed by the United States against Mitchell H. Hewitt, subsequently a bankrupt. These taxes had not yet been collected when bankruptcy was adjudicated on October 1, 1957, and a claim was thereafter made by the government upon the bankrupt’s estate. The Referee disallowed the claim but was reversed on review by the District Court. The trustee in bankruptcy appeals from the District Court’s decision.
Allowance or disallowance of appellee’s claim depends upon the validity of a tax…
2Cases cited31 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- Stange v. United StatesSupreme Court of the United States · 1931
- French v. EdwardsSupreme Court of the United States · 1872
26 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Bannister v. Dept. of StreetsSupreme Court of Louisiana · 1996
- Mister Ralpho v. J. Raymond Bell, Chairman, Foreign Claims Settlement Commission of the United StatesCourt of Appeals for the D.C. Circuit · 1977
- People v. McGeeCalifornia Supreme Court · 1977
- Perez v. United StatesCourt of Appeals for the Fifth Circuit · 2002
- Jack M. Lesser v. United StatesCourt of Appeals for the Second Circuit · 1966
29 more not listed; retrieve them via the Exa API.