Mal Newberg v. United States

We affirm on the reasoned opinion of Judge Metzner below, D.C.S.D.N.Y., 187 F.Supp. 158. As he shows, while failure •of the government to file a tax claim against a bankrupt estate will prevent sharing in that estate, Bankruptcy Act, § 57, sub. n, 11 U.S.C. § 93, sub. n, yet -the personal liability of the taxpayer remains and is not affected by a discharge, Bankruptcy Act, § 17, sub. a, 11 U.S.C. § 35, sub. a. The statutory provision is quite explicit and there is no room for •estoppel or other defense. Hence the plaintiff’s claim for income tax refund must fail notwithstanding his discharge…