Dennis v. United States

PARKINSON, Circuit Judge.

This is an appeal from an order of the District Court denying a petition for review of and affirming an order and judgment entered by the Referee in Bankruptcy on tax claims of the Respondent-Appellee United States of America in the sum of $2,703.12 and from an order of the District Court dismissing the complaint for tax refund of the Plaintiff-Appellant William C. Dennis, as Trustee in Bankruptcy of *863Henry Holzapfel’s Sons, Inc., Bankrupt, for the reason that the order of the District Court in the bankruptcy proceedings was res judicata thereof. The two appeals were…