United States v. Rome

MEMORANDUM AND ORDER

FREEDMAN, District Judge.

This case is before the Court on plaintiff’s motion for summary judgment. Defendants’ opposition to that motion deals solely with an issue that has apparently not been specifically dealt with before: Does 31 U.S.C. § 191, as applied, create and impose an unreasonable classification between proceedings involving assignments for the benefit of creditors and bankruptcy proceedings, in that section 191 is applicable to, and permits, the collection of tax penalties in assignment proceedings, but, by virtue of section 57(j) of the Bankruptcy Act, as…