United States v. Kaplan

SWAN, Circuit Judge.

In July, 1928, the United States obtained a judgment for $303.01, in an action for breach of contract, against a corporation which five months later was adjudicated a bankrupt upon its voluntary petition. The defendant Kaplan was appointed trustee in bankruptcy and entered upon the administration of the estate. More than six months after the adjudication he distributed the assets to general creditors without paying the debt owing1 to the United States, although its judgment was listed in the bankrupt’s schedules as a claim entitled to priority and the assets of the estate…