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SUGDEN v. SHAFFER

No. 59.

100 F.2d 457 (1938)

SUGDEN, Collector of Internal Revenue, v. SHAFFER.

Circuit Court of Appeals, Second Circuit.

December 5, 1938.

Attorney(s) appearing for the Case

Robert H. Wendt, of Rochester, N. Y., for appellant.

Helen R. Carloss, Sp. Asst. Atty. Gen., for appellee.

James W. Morris, Asst. Atty. Gen., Sewall Key and Donald J. Marron, Sp. Assts. to Atty. Gen., George L. Grobe, U. S. Atty., of Buffalo, N. Y., and Goodman A. Sarachan, Asst. U. S. Atty., of Rochester, N. Y., for claimant.

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

PER CURIAM.

We do not find it necessary to decide whether there was a provable claim against the bankrupt under § 1114(d) of the Revenue Act of 1926, 26 U.S.C.A. § 958(c), and Article 49 of Regulations 43: arguendo we shall assume that it was not liable. Nevertheless, Edic agreed with Brown, the deputy collector, that if Brown would make no effort to collect the tax from the members personally — a course which the officers rightly feared would disrupt...

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