IN RE SWAN

No. 236.

82 F.2d 160 (1936)

In re SWAN. UNITED STATES v. IRVING TRUST CO.

Circuit Court of Appeals, Second Circuit.

February 10, 1936.


Attorney(s) appearing for the Case

Lamar Hardy, U. S. Atty., of New York City (Frank J. Wideman, Asst. Atty. Gen., Sewall Key and M. C. Ferguson, Sp. Assts. to Atty. Gen., and Clarence W. Roberts, Asst. U. S. Atty., of New York City, of counsel), for the United States.

Zalkin & Cohen, of New York City (Israel Akselrod, of New York City, of counsel), for respondent-appellee Irving Trust Co.

Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.


AUGUSTUS N. HAND, Circuit Judge.

An account filed by the trustee in bankruptcy on May 7, 1934, showed a net balance in its hands of $12,000. On February 23, 1934, the referee had made an order directing the United States to file a proof of any claim it had within 30 days. No claim was filed during the prescribed period, but on May 8, 1934, the United States filed a proof of claim in the sum of $815,765.33 for income taxes...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases