Yocum v. Rothensies

A full consideration of this case satisfies us that both the issues involved were correctly decided by the court below. The opinion of Judge Kirkpatrick (In re Hoffman [D.C.] 16 F.Supp. 391), sets forth a satisfactory statement of the principles involved. We need only add that section 64a of the Bankruptcy Act, as amended (11 U. S.C.A. § 104(a), which authorizes the Bankruptcy Court to determine any question arising as to the amount, or’legality of a tax due and owing by the bankrupt, does not confer authority upon the court to waive the requirement of the Revenue Act (26 U.S.C.A. § 23 (k)…