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UNITED STATES v. GENERAL ENGINEERING & MFG. CO.

No. 14212.

188 F.2d 80 (1951)

UNITED STATES v. GENERAL ENGINEERING & MANUFACTURING CO.

United States Court of Appeals Eighth Circuit.

April 11, 1951.

Attorney(s) appearing for the Case

Homer R. Miller, Sp. Asst. to Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack and A. F. Prescott, Sp. Assts. to Atty. Gen., Drake Watson, U. S. Atty. and William V. O'Donnell, Asst. U. S. Atty., St Louis, Mo., on the brief), for appellant.

George C. Willson, III, St. Louis, Mo. (Willson, Cunningham & McClellan and James S. McClellan, all of St. Louis, Mo., on the brief), for appellee.

Before SANBORN, WOODROUGH, and JOHNSEN, Circuit Judges.

SANBORN, Circuit Judge.

This is an arrangement proceeding initiated by the debtor (appellee) on November 17, 1948, under Chapter XI of the Bankruptcy Act as amended, 30 Stat. 544, as amended by 52 Stat. 840, 11 U.S.C.A. § 1 et seq. The United States filed a claim for Social Security and withholding taxes with interest to November 17, 1948. It also claimed interest from that date until payment of the tax claim. The Referee in Bankruptcy, to whom the proceeding...

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