In the Matter of Johnson Electrical Corporation, Debtor. United States of America v. Johnson Electrical Corporation, Debtor-Appellee

FRIENDLY, Circuit Judge:

The United States filed a tax claim of $17,048.82 in the proceeding of Johnson Electrical Corporation in the District Court for the Southern District of New York,, begun on March 17, 1967, for an arrangement under Chapter XI of the Bankruptcy Act. Under § 17 of the Act such a claim is not dischargeable. It was paid in full, without post-petition interest, on December 24, 1968, about a month after confirmation of the arrangement. In April 1969, when the Internal Revenue Service took preliminary steps looking toward collection of the interest, $1,512.59, that had accrued…