United States v. Curtis. In Re Forest City Brewery, Inc

Upon stipulated facts, the district court affirmed an order of the Referee in Bankruptcy which disallowed the claim of the United States for a sum certain, due under section 1622 of the Internal Revenue Code, as amended, 26 U.S.C.A. § 1622, as income withholding taxes upon amounts directed by the referee to be paid to certain claimants as wages out of available funds in the bankrupt’s estate.

The government has appealed from the order, and relies upon the direct authority of United States v. Fogarty, 8 Cir., 164 F.2d 26, 174 A.L.R 1284, wherein it was held that a trustee in bankruptcy who…