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IN RE WELLS

Nos. 7150, 7178.

4 F.Supp. 329 (1933)

In re WELLS. In re MEYERS.

District Court, D. Maryland.

October 3, 1933.

Attorney(s) appearing for the Case

Michael J. Hankin, Asst. City Sol., of Baltimore, Md., for mayor and city council of Baltimore, petitioner.

Nathan Hamburger, of Baltimore, Md., for Meyers' trustee.

John H. Hessey, of Baltimore, Md., for Wells' trustee.

CHESNUT, District Judge.

The petitions to review the conclusions and orders of the Referee in the above cases present two somewhat different phases of the same legal problem. In both cases the Mayor and City Council of Baltimore filed a claim for allowance, prior to payment of dividends to general creditors, for tangible personal property tax bills against the bankrupt for the year 1933. The Referee disallowed the claims in both cases, and the City has petitioned...

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