In re Weissman
District Court, D. Connecticut
In the matter of George Weissman, bankrupt. On review of order of referee. The following is the certificate from the referee : I, Henry G. Newton, referee in bankruptcy, hereby certify that, in the course of the proceedings, a question arose as to the payment of a claim for taxes.
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In the matter of George Weissman, bankrupt. On review of order of referee. The following is the certificate from the referee : I, Henry G. Newton, referee in bankruptcy, hereby certify that, in the course of the proceedings, a question arose as to the payment of a claim for taxes. George Weissman was adjudicated a bankrupt January 28, 1910. His entire property, including choses in action, brought $1,385. The c-itj of 1' w Haven filed claims for taxes for 12 different years, which claim is hereto annexed. After payment of expenses and preferred claims and claims for wages, this claim will take…
1Opinion of the Court
PLATT, District Judge.
That portion of section 64, subd. "a,” of the bankruptcy act (Act July 1, 1898, c. 541, 30 Stat. 563 [U. S. Comp. St. 1901, p. 3447]), next to be quoted, controls the decision herein:
“(a) The court shall order the trustee to pay all taxes legally due and owing by the bankrupt to the United States, state, county, district, or municipality, in advance of the payment of dividends to creditors. * * * ”
By this legislation Congress seems to have placed valid and subsisting taxes in a class by themselves and of the highest .rank. The only possible question to be decided is…
2Cited by6 opinions
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- In Re RaflowitzDistrict Court, D. Connecticut · 1941
- In re KittenplanDistrict Court, S.D. New York · 1922
- United States v. OliverCourt of Appeals for the Ninth Circuit · 1923
- Cannon v. McKeyCourt of Appeals for the Seventh Circuit · 1924
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