IN RE BOWEN

No. 21101.

48 F.Supp. 67 (1942)

In re BOWEN.

District Court, E. D. Pennsylvania.

As Amended December 2, 1942.


Attorney(s) appearing for the Case

David Getz, of Allentown, Pa., Herbert S. Leman, of New York City, and Herman H. Krekstein, of Philadelphia, Pa., for Henry Baker.

Gerald A. Gleeson, U. S. Atty., and J. B. Rettew, Jr., Asst. U. S. Atty., both of Philadelphia, Pa., Joseph Lawrence, Director, Bond and Spirits Division, Department of Justice, Harry B. DeAtley, Asst. to the Director, Julian D. Simpson, Atty., Department of Justice, and Homer R. Miller, Sp. Atty., Bureau of Internal Revenue, all of Washington, D. C., for the United States.

Fred B. Gernerd, of Allentown, Pa., for Trustee in Bankruptcy.

Charles M. Bolich, of Allentown, Pa., for Bankrupt.


KALODNER, District Judge.

Has the bankruptcy court jurisdiction to set aside a certificate of discharge of a bankrupt's real estate from Federal tax liens, the certificate having been issued and recorded by the Collector of Internal Revenue under express authorization of the Commissioner of Internal Revenue, pursuant to the provisions of Section 3186(c) (4) Revised Statutes, under Section 3674(b) Internal Revenue Code, Title...

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