GIVAN, RECEIVER, ETC. v. United States

On February 8, 1950, Clinton H. Givan was appointed receiver for Steel or Bronze Piston Ring Corporation and is now engaged, under the supervision of the Marion Superior Court, in administration of the aifairs of said corporation as such receiver. On March 7, 1951, the United States filed a claim in said receivership proceedings against said corporation for unpaid federal taxes due it in the sum of $281,777.12. Said claim consists of the following items to-wit: (1) Declared value excess profit taxes and additional excess profit taxes for the year 1942 in the sum of $18,454.09; (2) declared…