IN RE TOM'S VILLA ROSA, INC.

No. 29659.

198 F.Supp. 137 (1961)

In the Matter of TOM'S VILLA ROSA, INC.

United States District Court D. Connecticut.

October 3, 1961.


Attorney(s) appearing for the Case

Frank S. Meadow, New Haven, Conn., for debtor.

Robert C. Zampano, U. S. Atty., East Haven, Conn., by James O'Connor, Asst. U. S. Atty., Hartford, Conn., for petitioner.


BLUMENFELD, District Judge.

This is a proceeding to review an order of the referee in bankruptcy which disallowed the government's claim for tax penalties imposed against the bankrupt by the District Director of Internal Revenue for the District of Connecticut.

The facts are not disputed. Debtor, prior to bankruptcy, incurred liability to the government for unpaid taxes and penalties in excess of $10,000. The amount of said penalties constituting the item...

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