PHOENIX INDEMNITY COMPANY v. EARLE

No. 13755.

218 F.2d 645 (1955)

PHOENIX INDEMNITY COMPANY, a corporation, Appellant, v. Hugh H. EARLE, Collector of Internal Revenue, and Ross H. Coppock, Trustee in Bankruptcy of the Estate of Alan A. Siewert, Bankrupt, Appellee.

United States Court of Appeals Ninth Circuit.

January 14, 1955.


Attorney(s) appearing for the Case

Rhoten, Rhoten & Speerstra, George A. Rhoten, Salem, Or., for appellant.

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, A. F. Prescott, John J. Kelly, Jr., Sp. Assts. to Atty. Gen., Elmer Kelsey, Atty., Dept. of Justice, Washington, D. C., C. E. Luckey, U. S. Atty., Eugene, Or., Maurice V. Engelgau, Asst. U. S. Atty., Coquille, Or., Bryan Goodenough, Salem, Or., for appellee.

Before HEALY and BONE, Circuit Judges and DRIVER, District Judge.


BONE, Circuit Judge.

Alan Siewert, a self-employed contractor, was adjudicated a bankrupt by the lower court on July 7, 1951, and on the same day the proceeding was referred to a referee in bankruptcy. On August 4, 1951, the Collector of Internal Revenue for the District of Oregon filed a claim of the United States asserting a tax against the bankrupt and his assets in the hands of the trustee with the Referee in Bankruptcy, this claim being for $12,770.28. Later...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases