In the Matter of Statmaster Corporation, Bankrupt. Larry Gilbert, Trustee, in the Matter of Statmaster Corporation, Bankrupt v. United States

LEWIS R. MORGAN, Circuit Judge:

This appeal presents an important question concerning the interplay between federal bankruptcy law and federal tax law. The court below, 332 F.Supp. 1248, held that a federal bankruptcy court lacks jurisdiction to enter an order discharging the trustee in bankruptcy from all potential federal income tax liability for the period of his administration of the bankrupt estate. We affirm.

I

On May 12, 1967, Statmaster Corporation filed a voluntary bankruptcy petition in the Southern District of Florida. Statmaster was duly adjudicated bankrupt with the appellant herein…