In re Platt

JAMES ALGER FEE, District Judge.

This is a proceeding to review the action of the referee sustaining objection of the trustee to the claim of the United States to receive the amount unpaid at date of bankruptcy, on the income tax liability shown by the tax return filed by bankrupt before the filing of his voluntary petition.

The facts are conceded. On March 15, 1943, Platt filed an individual income tax return showing liability for $4,244.33 which he elected io pay in four equal installments. He paid one installment with the return and another upon June 15, 1943. On July 2, 1943, he filed a…