Legal Opinion

United States v. Harvey Mighell and Florence Mighell, in the Matter of Harvey Mighell and Florence Mighell, Bankrupts

Court of Appeals for the Tenth Circuit

Decided December 18, 1959No. 6151PublishedCited by 37 opinions

1Opinion of the Court

BREITENSTEIN, Circuit Judge.

The questions presented here are (1) whether claims of the United States for income tax penalties and for post-bankruptcy interest survive bankruptcy and may be recovered out of property acquired after discharge in bankruptcy and (2) whether a court of bankruptcy may, in the exercise of its equitable powers, enjoin attempts to collect such claims.

The bankrupts, Harvey and Florence Mighell, filed proceedings for an arrangement under Chap. XII of the Bankruptcy Act, 11 U.S.C.A. § 801 et seq., were adjudicated bankrupts, and later, without objection, received a…

2Cases cited12 opinions

  1. Local Loan Co. v. HuntSupreme Court of the United States · 1934
  2. City of New York v. SaperSupreme Court of the United States · 1949
  3. In Re Knox-Powell-Stockton Co.Court of Appeals for the Ninth Circuit · 1939
  4. United States v. J. Allen Harrington, Trustee, in the Matter of G. N. Childress, Dba Childress Transportation Company, BankruptCourt of Appeals for the Fourth Circuit · 1959
  5. United States v. Irving I. Bass, Trustee in Bankruptcy of the Estate of Leland Cameron, BankruptCourt of Appeals for the Ninth Circuit · 1959

7 more not listed; retrieve them via the Exa API.

3Cited by37 opinions

  1. Bruning v. United StatesSupreme Court of the United States · 1964
  2. Simonson v. GranquistSupreme Court of the United States · 1962
  3. In Re Jaylaw Drug, Inc., Debtor. Jaylaw Drug, Inc. v. United States Internal Revenue Service, and Empire National BankCourt of Appeals for the Second Circuit · 1980
  4. 9 Collier bankr.cas.2d 1377, Bankr. L. Rep. P 69,412 in Re Boston and Maine Corporation, Debtor. Appeal of City of CambridgeCourt of Appeals for the First Circuit · 1983
  5. Matter of the Kerber Packing Company, Debtor. United States of America v. Nathan Yorke, TrusteeCourt of Appeals for the Seventh Circuit · 1960

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