Legal Opinion
In Re Serignese
District Court, D. Connecticut
Decided March 5, 1963No. H 2399PublishedCited by 21 opinions
1Opinion of the Court
CLARIE, District Judge.
The United States of America has petitioned the Court for a review of an order entered by the Referee in Bankruptcy. The order complained of disallowed the claim of the United States for a penalty assessed against the bankrupt. The referee disallowed the Government’s claim concluding that the bankrupt’s liability was (1) a penalty excludable under § 57, sub. j of the Bankruptcy Act, 11 U.S.C.A. § 93, sub. j, and, (2) was not a provable debt existing at the date of adjudication, January 25, 1961, since the penalty was not assessed until July 28, 1961. The petition for…
2Cases cited8 opinions
- United States v. ChildsSupreme Court of the United States · 1924
- Edward J. Bloom v. United StatesCourt of Appeals for the Ninth Circuit · 1960
- Simonson v. GranquistSupreme Court of the United States · 1962
- In Re HaynesDistrict Court, D. Kansas · 1949
- In Re MunsieCourt of Appeals for the Second Circuit · 1929
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3Cited by21 opinions
- Roland J. Kalb v. United States of America, and Third-Party v.jerome L. Herold, Third-PartyCourt of Appeals for the Second Circuit · 1974
- Datlof v. United StatesDistrict Court, E.D. Pennsylvania · 1966
- Matter of SaxeUnited States Bankruptcy Court, S.D. New York · 1981
- Tiffany v. United StatesDistrict Court, D. New Jersey · 1963
- United States v. EdwardsDistrict Court, D. Connecticut · 1983
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