UNITED STATES v. CHILDS

No. 80.

266 U.S. 304 (1924)

UNITED STATES v. CHILDS, TRUSTEE IN BANKRUPTCY OF J. MENIST COMPANY, INC.

Supreme Court of United States.

Decided November 24, 1924.


Attorney(s) appearing for the Case

Mr. Solicitor General Beck, Mrs. Mabel Walker Willebrandt, Assistant Attorney General, and Mr. Sewall Key for the United States.

Mr. Moses Cohen for respondent.


MR. JUSTICE McKENNA delivered the opinion of the Court.

The Collector of Internal Revenue of the Second District of New York filed a claim against the Trustee in Bankruptcy of J. Menist Company, Inc., Edward H. Childs, in the sum of $2,421.75, plus 5% penalty and 1% interest per month thereon until paid. The claim was for an additional income tax for the year 1917.

The justification for the claim, as stated by the...

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