IN RE WOLF MFG. INDUSTRIES

No. 4612.

56 F.2d 64 (1932)

In re WOLF MFG. INDUSTRIES. TUDOR v. UNITED STATES.

Circuit Court of Appeals, Seventh Circuit.

February 24, 1932.


Attorney(s) appearing for the Case

Frank C. Olive, of Indianapolis, Ind., for appellant.

George R. Jeffrey, U. S. Atty., of Indianapolis, Ind.

Before ALSCHULER and SPARKS, Circuit Judges, and LINDLEY, District Judge.


LINDLEY, District Judge.

This appeal involves the question of whether the District Court rightfully overruled the objections of the trustee in bankruptcy to the claim of the government for income taxes.

Wolf Manufacturing Company, an Illinois corporation, on December 31, 1920, transferred all its assets to Fred Wolf, Paul A. Wolf, Leo F. Wolf, and Fred A. Wolf, as trustees under a so-called common-law trust, upon the consideration that the trustees discharge...

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