In Re Glover-McConnell Co.

SIBLEY, District Judge.

In August 23, 1924, the United States, through its collector of internal revenue, made proof against the estate of the bankrupt corporation, GloverMeConnell Company, of claim of debt for income taxes due for the year 1917 by Glover-Ball Company, claiming priority therefor under the Bankruptcy Act. On October 21, 1924, the claim was supplemented by including similar taxes for the year 1919. The trustee in bankruptcy opposed allowance by written objections, in substance that the bankrupt corporation was not in existence in 1917 or 1919, and did not and could not owe taxes…