In re Chandler Motors of New England, Inc.

MORTON, District Judge.

This petition for review presents a question of law relating to the federal income tax.

On April 1, 1918, the present bankrupt filed its federal ineomfe tax return for the calendar year 1917 under the laws then in force, and in due course a tax, and later an additional tax, were assessed against it. It was' adjudicated bankrupt on November 3, 1922, on a creditor’s petition filed on October 19th preceding, the additional tax being still unpaid. Under date of March 1, 1923, the collector notified the trustee of the existence and amount of this tax, and under date of March…