Legal Opinion
In re Clayton Magazines, Inc.
District Court, S.D. New York
Decided January 21, 1935Published
1Opinion of the Court
GODDARD, District Judge.
Petition to review an order of a referee in bankruptcy expunging the claim of the Collector of Internal Revenue for income taxes.
A voluntary petition in bankruptcy was filed on June 12, 1933; adjudication followed on June 17th. The Irving Trust Company was elected trustee on July 11th. On December 22, 1933, the collector filed a claim of $2,039.67 for additional taxes for the year 1931. On February 15, 1934, he filed a claim of $3,151.65 for 1926 taxes. On September 14, 1934, the trustee filed a claim for a refund for the amount of the alleged tax paid for 1931. The…
2Cases cited5 opinions
- United States v. KelloggCourt of Appeals for the Second Circuit · 1921
- In Re SheinmanDistrict Court, E.D. Pennsylvania · 1926
- In re W. P. Williams Oil Corp.District Court, W.D. Kentucky · 1920
- In Re BradleyDistrict Court, S.D. New York · 1926
- InrRe Otto Freund Arnold Yeast Co.District Court, E.D. New York · 1910