Legal Opinion
In re Donley
District Court, E.D. Missouri
Decided June 7, 1965No. 61 B 1788(2)PublishedCited by 2 opinions
1Opinion of the Court
MEREDITH, District Judge.
This matter is pending on a petition of the United States of America for a review of an order of February 8, 1965, allowing a priority tax claim, No. 77, for $1,119.21. This claim was filed for the sum of $2,173.90 and that portion of it which was disallowed relates to penalties and post-bankruptcy interest, which the government offset against a claim for refund filed by the taxpayer and by the trustee for taxpayer. There is no dispute as to the facts. The law is relatively well settled on the points of law involved, except for a disagreement between the circuits as…
2Cases cited7 opinions
- City of New York v. SaperSupreme Court of the United States · 1949
- Simonson v. GranquistSupreme Court of the United States · 1962
- United States v. Jerome Kalishman, Trustee in Bankruptcy of Seymour Wallas and Company, BankruptCourt of Appeals for the Eighth Circuit · 1965
- Henry Fournier v. Miriam G. Rosenblum, Trustee, in the Matter of Henry Fournier, D/B/A Henry's Men's Wear, BankruptCourt of Appeals for the First Circuit · 1963
- Gerald Segal, Individually and D/B/A Segal Cotton Products v. William J. Rochelle, Jr., TrusteeCourt of Appeals for the Fifth Circuit · 1964
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- In Re MendenhallUnited States Bankruptcy Court, D. Oregon · 1980
- Senate of Legislature v. LutaliHigh Court of American Samoa · 1995