AMERICAN BRAKE SHOE & F. CO. v. INTERBOROUGH R. T. CO.


19 F.Supp. 234 (1936)

AMERICAN BRAKE SHOE & FOUNDRY CO. v. INTERBOROUGH RAPID TRANSIT CO.

District Court, S. D. New York.

June 22, 1936.


Attorney(s) appearing for the Case

Miller, Owen, Otis & Bailey, of New York City (Carl M. Owen, Mark F. Hughes, and Ralph Norton, all of New York City, of counsel), for receiver of Interborough Rapid Transit Co.

Lamar Hardy, U. S. Atty., of New York City (Leon E. Spencer and Malcolm A. Crusius, Asst. U. S. Attys., and Philip Bartedo, Sp. Atty., Treasury Department, all of New York City, of counsel), for the United States.


MACK, Circuit Judge.

The United States filed a proof of claim herein for additional income taxes assessed against the Interborough for the fiscal year ending June 30, 1932, and asserts priority therefor. The receiver's petition recommends that the claim be disallowed or at best allowed only as a general claim. The answer of the government thereto puts in issue each objection to the validity of the assessment raised by the receiver. At the request of both parties,...

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