MATTER OF HALO METAL PRODUCTS CO., INC.

No. 67 B 6099.

302 F.Supp. 614 (1968)

In the Matter of HALO METAL PRODUCTS CO., Inc.

United States District Court N. D. Illinois, E. D.

December 11, 1968.


Attorney(s) appearing for the Case

Herbert H. Victor, Chicago, Ill., for debtor.

Kevin J. Gillogly, Chicago, Ill., for trustee.

Thomas Foran, U. S. Atty., Chicago, Ill., for the United States.


MEMORANDUM AND ORDER

CAMPBELL, Chief Judge.

This matter comes before the court on the petition of the government to review the decision of the Referee in Bankruptcy refusing to declare certain funds of the bankrupt a trust for the United States. The funds in question are withholding taxes withheld from wages of the employees of the debtor, but not paid over to the United States.

In its petition for review the government argues that under § 7501...

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