In Re Hoffman

KIRKPATRICK, District Judge.

A petition in bankruptcy was filed against Lewis B. Hoffman on June 7, 1934, and an adjudication followed. Although he had been in business for a number of years, he had never filed an income tax return, and the collector of internal revenue made assessments and presented tax claims before the referee amounting with penalties to $11,892.73, covering the years 1926 to 1930, inclusive, and 1932 and 1933. Without the penalties, which it is conceded are not collectible (Bankruptcy Act § 57j, 11 U. S.C.A. § 93 (j), the amount claimed is $8,-611.86 with interest.

The…