Legal Opinion
Villere v. United States
Court of Appeals for the Fifth Circuit
Decided April 8, 1927No. 4958PublishedCited by 7 opinions
1Opinion of the Court
FOSTER, Circuit Judge.
This is an appeal from an order denying a motion to expunge a claim of the United States for certain income and internal revenue taxes, amounting to over $40,000, filed by the Commissioner of Internal Revenue against tjie bankrupt estate of John P. Rausch Company, Inc.
The undisputed facts are that said company was adjudicated.bankrupt May 1, 1922, and the trustee, appellant herein, filed a provisional account on February 6, 1923, of which filing the collector was given notice by mail. No claim on behalf of the United States was filed at that time, and the money then in…
2Cases cited3 opinions
- Guarantee Title & Trust Co. v. Title Guaranty & Surety Co.Supreme Court of the United States · 1912
- United States v. Birmingham Trust & Savings Co.Court of Appeals for the Fifth Circuit · 1919
- In re J. Menist Co.Court of Appeals for the Second Circuit · 1923
3Cited by7 opinions
- United States v. James C. Henderson, Trustee in Bankruptcy of Southwest Casket and Manufacturing Company, Inc.Court of Appeals for the Fifth Circuit · 1960
- Wechsler v. United StatesCourt of Appeals for the Third Circuit · 1928
- In Re RiemerCourt of Appeals for the Second Circuit · 1936
- United States v. EastCourt of Appeals for the Eighth Circuit · 1935
- State of Delaware v. Irving Trust Co.Court of Appeals for the Second Circuit · 1937
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