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IN RE SAMUEL CHAPMAN, INC.

No. 64-B-39.

270 F.Supp. 1021 (1967)

In the Matter of SAMUEL CHAPMAN, INC., Bankrupt.

United States District Court S. D. New York.

June 30, 1967.

Attorney(s) appearing for the Case

Robt. M. Morgenthau, U. S. Atty. for Southern Dist. of N. Y., for the United States; Ezra H. Friedman, Asst. U. S. Atty., of counsel.

Hahn, Hessen, Margolis & Ryan, New York City, for trustee respondent; Marks F. Paskes, New York City, of counsel.

MEMORANDUM

FRANKEL, District Judge.

This is a rare case, presenting, as Referee Herzog said, a "pure" question of law. The question, for which the particular facts are unimportant, is this:

Is an estate in liquidating bankruptcy liable for federal tax penalties incurred by the debtor-in-possession during a superseded Chapter XI proceeding?

Affirming the referee's decision, the court concludes that the estate is not liable for such penalties...

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