IN RE CHICAGO & N. W. RY. CO.

No. 7591.

119 F.2d 971 (1941)

In re CHICAGO & N. W. RY. CO. THOMSON v. TOMAN.

Circuit Court of Appeals, Seventh Circuit.

May 8, 1941.


Attorney(s) appearing for the Case

Robert N. Holt, Wm. T. Faricy, and Lowell Hastings, all of Chicago, Ill., for appellant.

Thos. J. Courtney, Jacob Shamberg, Marshall V. Kearney, and Francis S. Clamitz, all of Chicago, Ill., for appellee.

Before EVANS and SPARKS, Circuit Judges, and BRIGGLE, District Judge.


EVANS, Circuit Judge.

Here presented is a question of liability of a Section 77, Bankr.Act, 11 U.S.C.A. § 205, railroad-debtor trustee, for a statutory tax penalty, which was imposed on debtor's Illinois taxes, for the year 1935, and became a lien1 prior to the institution of Section 77 proceedings, on June 28, 1935, but which accrued2 and became payable after such proceedings were begun.

The District...

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