In re J. Menist Co.
Court of Appeals for the Second Circuit
Appeal from the District Court of the United States for the Southern District of New York. In the matter of the estate of J. Menist Co., Inc., bankrupt. Claim of the United States for additional income tax for the year 1917, in the sum of $4,526.84, and for unpaid income taxes for the year 1918, for the sum of $9,955, plus interest. From an order of the referee, denying the motion of the trustee in bankruptcy, Edward H. Childs, to expunge the claims, said trustee appeals.
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Appeal from the District Court of the United States for the Southern District of New York. In the matter of the estate of J. Menist Co., Inc., bankrupt. Claim of the United States for additional income tax for the year 1917, in the sum of $4,526.84, and for unpaid income taxes for the year 1918, for the sum of $9,955, plus interest. From an order of the referee, denying the motion of the trustee in bankruptcy, Edward H. Childs, to expunge the claims, said trustee appeals. Appeal from an order of the District Court, sustaining an order of the referee in bankruptcy denying the motion of the…
1Opinion of the Court
MAYER, Circuit Judge.
This appeal presents the question whether the United States of America is bound by the provision of section 57n of the Bankruptcy Act (Comp. St. § 9641):
“Claims shall not be proved against a bankrupt estate subsequent to one year after the adjudication. * * * ”
Various cases have pointed out, for reasons therein stated, that certain provisions of the Bankruptcy Act are applicable, inter alios, to the United States of America. Guarantee Co. v. Title Guaranty Co., 224 U. S. 152, 32 Sup. Ct. 457, 56 L. Ed. 706; U. S. Fidelity Co. v. Bray, 225 U. S. 205, 32 Sup. Ct. 620, 56 L.…
2Cases cited10 opinions
- Gibson v. ChouteauSupreme Court of the United States · 1872
- United States Fidelity & Guaranty Co. v. BraySupreme Court of the United States · 1912
- Guarantee Title & Trust Co. v. Title Guaranty & Surety Co.Supreme Court of the United States · 1912
- United States v. HerronSupreme Court of the United States · 1874
- Redfield v. ParksSupreme Court of the United States · 1889
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3Cited by10 opinions
- United States v. KaplanCourt of Appeals for the Second Circuit · 1935
- United States v. James C. Henderson, Trustee in Bankruptcy of Southwest Casket and Manufacturing Company, Inc.Court of Appeals for the Fifth Circuit · 1960
- United States v. KaufmanCourt of Appeals for the Second Circuit · 1924
- In Re StavinDistrict Court, S.D. New York · 1925
- United States v. EastCourt of Appeals for the Eighth Circuit · 1935
5 more not listed; retrieve them via the Exa API.