HOLBROOK v. UNITED STATES

No. 16704.

284 F.2d 747 (1960)

Frederic P. HOLBROOK, Trustee in Bankruptcy of the Estate of Mitchell H. Hewitt, bankrupt, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Ninth Circuit.

November 30, 1960.


Attorney(s) appearing for the Case

Edwards & Edwards, Lee Edwards, Eleanor Edwards, Seattle, Wash., for appellant.

Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Arthur I. Gould, Attys., Dept. of Justice, Washington, D. C., Charles P. Moriarty, U. S. Atty., Seattle, Wash., for appellee.

Before STEPHENS and HAMLEY, Circuit Judges, and EAST, District Judge.


STEPHENS, Circuit Judge.

On November 23, 1948 and January 1, 1949, Internal Revenue taxes were seasonably assessed by the United States against Mitchell H. Hewitt, subsequently a bankrupt. These taxes had not yet been collected when bankruptcy was adjudicated on October 1, 1957, and a claim was thereafter made by the government upon the bankrupt's estate. The Referee disallowed the claim but was reversed on review by the District Court. The trustee in bankruptcy appeals...

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