In re Anderson
District Court, S.D. New York
In Bankruptcy. In the matter of Alma Newton Anderson, bankrupt. On petition of William H. Edwards, Collector of Internal Revenue, to review decision of referee. The order adjudged that the income 'tax levied upon the bankrupt for the year 191.7 was in fact not properly laid, that the United States had no claim, and that it should be barred from asserting a claim against the estate.
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In Bankruptcy. In the matter of Alma Newton Anderson, bankrupt. On petition of William H. Edwards, Collector of Internal Revenue, to review decision of referee. The order adjudged that the income 'tax levied upon the bankrupt for the year 191.7 was in fact not properly laid, that the United States had no claim, and that it should be barred from asserting a claim against the estate. The bankrupt’s income tax had been levied on a return made by her in 1918. The adjudication (voluntary) was made on October 17,1918, and the United Stales never filed any proof of claim. On January 7, 1921, more…
1Opinion of the CourtLearned Hand, District Judge
(after stating the facts as above). The first question is of jurisdiction. Under the act of 1867 (Act March 2, 1867, c. 176, 14 Stat. 517), Judge Wallace held that the United States was not bound to file any proof of debt and might later hold a trustee under Revised Statutes, § 3467 (Comp. St. § 6373), who had distributed the estate with notice of the claim. United States v. Barnes (C. C.) 31 Fed. 705. Judge Gresham held the opposite in United States v. Murphy (C. C.) 15 Fed. 589. Judge J. B. McPherson in Re Stoever (D. C.) 127 Fed. 394, allowed the United States to prove a claim under the…
2Cases cited7 opinions
- New Jersey v. AndersonSupreme Court of the United States · 1906
- Lewis v. United StatesSupreme Court of the United States · 1876
- United States v. BarnesDistrict Court, S.D. New York · 1887
- In re W. P. Williams Oil Corp.District Court, W.D. Kentucky · 1920
- In re StoeverDistrict Court, E.D. Pennsylvania · 1904
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Singer v. United StatesCourt of Appeals for the Third Circuit · 1932
- United States v. Coast Wineries, Inc.Court of Appeals for the Ninth Circuit · 1942
- Cohen v. United StatesCourt of Appeals for the First Circuit · 1940
- In Re SheinmanDistrict Court, E.D. Pennsylvania · 1926
- In re KittenplanDistrict Court, S.D. New York · 1922
2 more not listed; retrieve them via the Exa API.