Legal Opinion

In Re Bowen

District Court, E.D. Pennsylvania

Decided December 29, 1944No. 21101PublishedCited by 7 opinions

1Opinion of the Court

KALODNER, District Judge.

This matter is before the Court on certificate for review of two orders of a referee in bankruptcy. In one order the referee allowed the claim of the United States for income taxes in the amount of $26,548.99, and the lien of the United States for that claim, which had been previously discharged by an instrument filed in the office of the Prothonotary of Lehigh County on April 14, 1939, was reinstated, the claim being impressed as a lien upon a fund in the hands of the trustee, and was directed to be paid from said fund. In the second order the referee allowed the…

2Cases cited34 opinions

  1. Interstate Commerce Commission v. Louisville & Nashville RailroadSupreme Court of the United States · 1913
  2. Int. Com. Comm. v. Louis. & Nash. RRSupreme Court of the United States · 1913
  3. United States & Interstate Commerce Commission v. Abilene & Southern Railway Co.Supreme Court of the United States · 1924
  4. Russell v. United StatesSupreme Court of the United States · 1929
  5. United States v. UpdikeSupreme Court of the United States · 1930

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3Cited by7 opinions

  1. Carazo v. Secretario de HaciendaSupreme Court of Puerto Rico · 1987
  2. United States v. Sumpter (In Re Sumpter)United States Bankruptcy Court, E.D. Michigan · 1991
  3. Miners Sav. Bank of Pittston, Pa. v. United StatesDistrict Court, E.D. Pennsylvania · 1953
  4. Edmondson v. Caldwell (In Re Phippens)United States Bankruptcy Court, M.D. Tennessee · 1980
  5. United States v. BakerCourt of Appeals for the Third Circuit · 1945

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