Legal Opinion

In Re Haynes

District Court, D. Kansas

Decided March 25, 1949No. 5222PublishedCited by 18 opinions

1Opinion of the Court

MELLOTT, Chief Judge.

The bankrupt has petitioned the court to review two orders of the Referee: (1) Holding that the United States should be allowed interest on its tax claims to the date of payment; and (2) that the United States is entitled to collect from the bankrupt insurance contribution tax imposed by Section 1400, Title 26 U.S.C.A. and withholding taxes imposed by Section 1622 of the same title on the Victor Manufacturing Corporation, of which bankrupt was one of the organizers, a stockholder, director, president and manager, the corporation having been adjudicated a bankrupt and the…

2Cases cited11 opinions

  1. Spies v. United StatesSupreme Court of the United States · 1943
  2. Helvering v. MitchellSupreme Court of the United States · 1938
  3. United States v. MurdockSupreme Court of the United States · 1934
  4. City of New York v. SaperSupreme Court of the United States · 1949
  5. United States v. ChildsSupreme Court of the United States · 1924

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3Cited by18 opinions

  1. Edward J. Bloom v. United StatesCourt of Appeals for the Ninth Circuit · 1960
  2. Arthur King Wilson v. United StatesCourt of Appeals for the Ninth Circuit · 1958
  3. Smith v. CommissionerUnited States Tax Court · 1960
  4. Matter of SaxeUnited States Bankruptcy Court, S.D. New York · 1981
  5. In Re SerigneseDistrict Court, D. Connecticut · 1963

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