HERCULES SERVICE PARTS CORP. v. UNITED STATES

No. 11655.

202 F.2d 938 (1953)

HERCULES SERVICE PARTS CORP. v. UNITED STATES.

United States Court of Appeals Sixth Circuit.

April 2, 1953.


Attorney(s) appearing for the Case

Kenney, Radom & Rockwell, William S. Munger, Detroit, Mich., for appellant.

Alonzo Watson, Washington, D. C. (Charles S. Lyon, Ellis N. Slack, A. F. Prescott, Joseph F. Goetten, Washington, D. C., Philip A. Hart, Roger P. O'Connor, Detroit, Mich., on the brief), for appellee.

Before SIMONS, Chief Judge, and ALLEN and MILLER, Circuit Judges.


ALLEN, Circuit Judge.

The appellant trustee in bankruptcy appeals from an order granting payment, prior to the disbursement of any funds by the trustee in bankruptcy, of $4,746.15 to the United States as a trust fund. This amount represents employees' income and social security taxes which the debtor had withheld from employees' wages during reorganization proceedings. The debtor had been authorized to conduct the business during reorganization as debtor in possession...

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