Western, Inc. v. United States

SANBORN, Circuit Judge.

This is an appeal from an order allowing the claim of the Government in the amount of $8,491.55 as a priority claim under a Plan of Reorganization confirmed in a proceeding for the reorganization of Western, Inc. (appellant), under Chapter X of the Bankruptcy Act, 11 U.S.C. A. § 501 et seq.

Appellant contends that the District Court erred in determining that it had assumed the indebtedness of a predecessor partnership known as Banfield Packing Company of Miami, Oklahoma. If there was an adequate evidentiary basis for that determination, the order appealed from must be…