In the Matter of Lloyd James Durensky, Bankrupt. United States of America v. Lloyd James Durensky

GOLDBERG, Circuit Judge:

The United States initiated this appeal in the hope of persuading this Court to rule that bankruptcy courts have no jurisdiction, either under section 2a of the Bankruptcy Act [the Act], 11 U.S.C. § 11(a), 1 or otherwise, to determine the amount and legality of federal taxes due and owing by a bankrupt or to determine the liability of the bankrupt therefor, where the United States has filed no claim in the bankruptcy proceeding. The bankruptcy judge to whom this argument was made below rejected the Government’s objection to his jurisdiction over this matter. On review,…