Jack J. Walley, of the Estate of Murrey London, Deceased v. United States

ORR, Circuit Judge.

The question for determination on this appeal is — does the filing of a claim by the United States for taxes against a bankrupt’s estate, and its allowance without contest, constitute a personal judgment against the bankrupt for any balance not realized from the estate ?

Appellant is the executor of the estate of Murrey London, deceased. Mur-rey London died in 1954. For a period prior to his death, he was engaged in business under the fictitious name of the London Construction Company. In 1948 the decedent filed a voluntary petition in bankruptcy and in that proceeding the…