In re Mason Tire & Rubber Co.

JONES, District Judge.

This matter is here on a petition to review filed by the auditor of Portage county, Ohio, attacking an order of the referee directing the trustee in bankruptcy not to list for taxation certain money in his hands belonging to this estate. The sole question presented on this review is whether money in the hands of the trustee in bankruptcy should be listed for and subject to taxation in Portage county, Ohio. The trustee in bankruptcy had in his possession on the second Monday of April, 1929 (tax lien day), the sum of $185,162.01, and filed no personal property tax return…