United States v. Richard D. Harris, Trustee for Alaska Telephone Corporation

This appeal involves lien claims in the sum of $7,714.72, asserted by the United States against properties of the Alaska Telephone Corporation, a debtor im reorganization under Chapter X of the Bankruptcy Act. The claim is for penalties imposed on unpaid federal taxes and was disallowed by the Referee in Bankruptcy as in conflict with § 57, sub. j of the Bankruptcy Act, 11 U.S.C.A. § 93. Upon review, the ruling of the referee was affirmed by the District Court and the United States has taken this appeal.

The precise point involved was presented to this court in Simonson v. Granquist, 287 F.2d…