IN RE SEMON

No. 108.

80 F.2d 81 (1935)

In re SEMON.

Circuit Court of Appeals, Second Circuit.

December 16, 1935.


Attorney(s) appearing for the Case

Robert P. Butler, U. S. Atty., of Hartford, Conn., George H. Cohen, Asst. U. S. Atty., of Hartford, Conn., Frank J. Wideman, Asst. Atty. Gen., Sewall Key and John MacC. Hudson, Sp. Assts. to Atty. Gen., and E. W. Pavenstedt, of Washington, D. C., for appellant.

Louis Evans, of New Haven, Conn. (Evans & Markle and O'Keefe & French, all of New Haven, Conn., of counsel), for appellee.

Before MANTON, L. HAND, and SWAN, Circuit Judges.


SWAN, Circuit Judge.

John Semon was adjudicated bankrupt on March 9, 1933. In the bankruptcy proceedings the collector of internal revenue for the district of Connecticut filed proof of claim for a deficiency income tax for 1929 assessed against the bankrupt in November, 1931. Interest was claimed at the rate of 12 per cent. per annum from November 12, 1931, to April 29, 1932 (when a receiver in equity was appointed for the bankrupt's property), and thereafter at...

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