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BOSTWICK v. UNITED STATES

Nos. 74-1970 and 74-1971.

521 F.2d 741 (1975)

In the Matter of Harry Stanley Bostwick and Steva Maxine Bostwick, Bankrupts. Harry Stanley BOSTWICK, Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided August 1, 1975.

Attorney(s) appearing for the Case

Karl Schmedler, Atty., App. Sect., Tax Div., Dept. of Justice, Washington, D. C., for appellant.

Richard E. Shugrue, Omaha, Neb., for appellees.

Before HEANEY and STEPHENSON, Circuit Judges, and SMITH, Senior District Judge.

HEANEY, Circuit Judge.

The United States appeals from an order of the United States District Court for the District of Nebraska affirming an order of the Referee in Bankruptcy holding that: (1) the bankruptcy court had jurisdiction to determine the dischargeability of a tax debt where the United States had not filed a proof of claim or otherwise participated in or consented to the proceedings; and (2) that the bankruptcy...

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