WESTERN, INC. v. UNITED STATES

No. 15470.

234 F.2d 211 (1956)

WESTERN, Inc., Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Eighth Circuit.

June 20, 1956.


Attorney(s) appearing for the Case

Robert J. Gaddy, St. Louis, Mo., for appellant.

Alan S. Rosenthal, Atty., Department of Justice, Washington, D. C. (Geo. S. Leonard, Acting Asst. Atty. Gen., Harry Richards, U. S. Atty., St. Louis, Mo., Samuel D. Slade, Atty., Department of Justice, Washington, D. C., were with him on the brief), for appellee.

Before SANBORN, WOODROUGH and JOHNSEN, Circuit Judges.


SANBORN, Circuit Judge.

This is an appeal from an order allowing the claim of the Government in the amount of $8,491.55 as a priority claim under a Plan of Reorganization confirmed in a proceeding for the reorganization of Western, Inc. (appellant), under Chapter X of the Bankruptcy Act, 11 U.S.C. A. § 501 et seq.

Appellant contends that the District Court erred in determining that it had assumed the indebtedness of a predecessor partnership known as...

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