UNITED STATES v. KALISHMAN

No. 17780.

346 F.2d 514 (1965)

UNITED STATES of America, Appellant, v. Jerome KALISHMAN, Trustee in Bankruptcy of Seymour Wallas and Company, Bankrupt, Appellee.

United States Court of Appeals Eighth Circuit.

June 4, 1965.


Attorney(s) appearing for the Case

Karl Schmeidler, Atty., Tax Div., Dept. of Justice, Washington, D. C., made argument for appellant and filed brief with Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and I. Henry Kutz, Attys., Tax Div., Dept. of Justice, Washington, D. C., and Richard D. FitzGibbon, Jr., U. S. Atty., and Harold F. Fullwood, Asst. U. S. Atty., St. Louis, Mo.

Harry S. Gleick, St. Louis, Mo., made argument for appellee and filed brief.

Before VOGEL, MATTHES and RIDGE, Circuit Judges.


RIDGE, Circuit Judge.

The sole question presented by this appeal is whether the United States is entitled to interest until date of payment of withholding taxes which accrued against the debtor while in possession of the business under an arrangement proceeding, and the interest did not begin to run on the tax until after the final adjudication in bankruptcy. Despite this simple statement of the problem here confronting us, the present case requires an exhaustive...

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