Legal Opinion
United States v. Irving Trust Co.
Court of Appeals for the Second Circuit
Decided February 10, 1936No. 236PublishedCited by 5 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
An account filed by the trustee in bankruptcy on May 7, 1934, showed a net balance in its hands of $12,000. On February 23, 1934, the referee had made an order directing the United States to file a proof of any claim it had within 30 days. No claim was filed during the pre*161scribed period, but on May 8, 1934, the United States filed a proof of claim in the sum of $815,765.33 for income taxes assessed against the bankrupt for the year 1929. A reduced claim was thereafter filed for $579,667.72. The trustee moved to expunge the claim on the ground that it was filed…
2Cases cited5 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Forrest v. JackSupreme Court of the United States · 1935
- Lamson Co. v. WhittemoreCourt of Appeals for the Seventh Circuit · 1931
- Montaigne v. Rossvill Alcohol & Chemical Corp.Court of Appeals for the Second Circuit · 1934
- Briggs v. Hunt, Ellis & Co.Court of Appeals for the First Circuit · 1926
3Cited by5 opinions
- Home Insurance Company v. BB Rider CorporationDistrict Court, D. New Jersey · 1963
- In re Oxford AssociatesDistrict Court, D. New Jersey · 1962
- Wheeling Valley Coal Corp. v. BradyCourt of Appeals for the Fourth Circuit · 1947
- In re Ervin Service Corp.District Court, W.D. New York · 1940
- In re Banner Brewing Co.District Court, E.D. Michigan · 1938