UNITED STATES v. COLLIER

No. 9049.

104 F.2d 420 (1939)

UNITED STATES v. COLLIER.

Circuit Court of Appeals, Fifth Circuit.

June 12, 1939.


Attorney(s) appearing for the Case

Clarence E. Dawson and Sewall Key, Sp. Assts. to Atty. Gen., Jas. W. Morris, Asst. Atty. Gen., H. S. Phillips, U. S. Atty., of Tampa, Fla., and H. G. Taylor, Asst. U. S. Atty., of Miami, Fla., for the United States.

Peter O. Knight, C. Fred Thompson, P. O. Knight, Jr., and Jno. Bell, all of Tampa, Fla., W. B. Spencer, of New Orleans, La., and Samuel H. Kaufman, of New York City, for appellee.

Before SIBLEY, HOLMES, and McCORD, Circuit Judges.


SIBLEY, Circuit Judge.

Barron G. Collier on May 31, 1933, filed a petition for extension of his debts under Sect. 74 of the Bankruptcy Act, 11 U.S.C.A. § 202. The United States filed claims for additional income taxes assessed for the years 1930, 1931 and 1932, and later for additional assessments for the years 1933, 1934 and 1935. Objections to these claims were made, especially because the Commissioner had refused each year to allow as deductions interest paid...

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