In re Anderson
Court of Appeals for the Second Circuit
Petition to Revise and Appeal from the District Court of the United States for the Southern District of New York. In the matter of Alma Newton Anderson, bankrupt. On petition to revise and appeal by the United States to review order of the District Court. Alma Newton Anderson was duly adjudicated a bankrupt.
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Petition to Revise and Appeal from the District Court of the United States for the Southern District of New York. In the matter of Alma Newton Anderson, bankrupt. On petition to revise and appeal by the United States to review order of the District Court. Alma Newton Anderson was duly adjudicated a bankrupt. On June 23, 1921, an order was entered affirming an order of the referee in bankruptcy barring the United States from participating in the bankrupt’s estate for taxes assessed against the bankrupt upon income received by her during the year 1917. The United States of America petitions to…
1Opinion of the Court
MANTON, Circuit Judge.
On October 17, 1918, Alma Newton Anderson filed a voluntary petition and was duly adjudicated a bankrupt. On April 1, 1918, she filed an income tax return for the year 1917, on which there became payable to the Commissioner of Internal Revenue a tax of $650. This remained unpaid at the time of her bankruptcy. No proof of claim was filed by the United States for this tax in these proceedings. On or about December 30, 1920, the trustee in bankruptcy served a notice of motion and petition on the collector of •internal revenue for the Second district of New York, returnable…
2Cases cited7 opinions
- New Jersey v. AndersonSupreme Court of the United States · 1906
- Lewis v. United StatesSupreme Court of the United States · 1876
- Guarantee Title & Trust Co. v. Title Guaranty & Surety Co.Supreme Court of the United States · 1912
- In re Prince & WalterDistrict Court, M.D. Pennsylvania · 1904
- United States v. KelloggCourt of Appeals for the Second Circuit · 1921
2 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Davis v. CoyleCourt of Appeals for the Second Circuit · 1922
- United States v. Coast Wineries, Inc.Court of Appeals for the Ninth Circuit · 1942
- Cohen v. United StatesCourt of Appeals for the First Circuit · 1940
- United States v. KaplanCourt of Appeals for the Second Circuit · 1935
- United States v. A. D. CrockerCourt of Appeals for the Ninth Circuit · 1963
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