Legal Opinion
In Re McClure Co.
District Court, N.D. Georgia
Decided August 31, 1927No. 12578PublishedCited by 11 opinions
1Opinion of the Court
SIBLEY, District Judge.
A proof of claim against the bankrupt for income taxes for the year 1919 was filed by the collector of internal revenue and disallowed by the referee, because barred by the limitation fixed by the tax acts. The pertinent facts are these: The tax return was made June 14, 1920, and amended November 25, 1920. The tax was assessed January 21, 1922. The proof of claim was filed with the referee April. 12, 1927.
The filing of the proof in the bankruptcy court is the equivalent of a suit, and is a proceeding in court for the collection of the tax, within the meaning of the tax…
2Cases cited3 opinions
- Sohn v. WatersonSupreme Court of the United States · 1873
- Patterson v. GainesSupreme Court of the United States · 1848
- United States v. CrookCourt of Appeals for the Fifth Circuit · 1927
3Cited by11 opinions
- City of Claremore v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1946
- In re the Estate of FeinbergNew York Court of Appeals · 1966
- STATE, DEPT. OF REVENUE v. LindseyCourt of Civil Appeals of Alabama · 1977
- United States v. PaisleyDistrict Court, N.D. Illinois · 1938
- United States v. American Casualty Co. of ReadingDistrict Court, W.D. Kentucky · 1964
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