IN RE LAMMERS

No. LR-60-B-170.

211 F.Supp. 448 (1962)

In the Matter of John LAMMERS, d/b/a Lammers Rice Mill and Lammers Drier, Bankrupt.

United States District Court E. D. Arkansas, W. D.

October 30, 1962.


Attorney(s) appearing for the Case

Robert D. Smith, U. S. Atty., for the Eastern District of Arkansas and Charles Mott, Jr., Asst. U. S. Atty., Little Rock, Ark., for petitioner.

H. Murray Claycomb, of Gregory & Claycomb, Pine Bluff, Ark., for respondent.


YOUNG, District Judge.

Commodity Credit Corporation filed its claim for $99,207.00 alleging that it was entitled to priority against the assets of the estate under 11 U.S.C.A. § 104 by virtue of 31 U.S.C.A. § 191. The Trustee objected to this claim; it was the Trustee's major contention that the claim by the Government was in fact a penalty, which is not entitled to priority under § 57, sub. j of the Bankruptcy Act, as amended. The Referee correctly...

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