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IN RE HANCOCK TRUCKING, INCORPORATED

No. 16857.

407 F.2d 635 (1969)

In the Matter of HANCOCK TRUCKING, INCORPORATED, Debtor. UNITED STATES of America, Appellant, v. Sheldon A. KEY, Trustee, Appellee.

United States Court of Appeals Seventh Circuit.

February 27, 1969.

Attorney(s) appearing for the Case

K. Edwin Applegate, U. S. Atty., Indianapolis, Ind., Mitchell Rogovin, Asst. Atty. Gen., Karl Schmeidler, Attorney, Tax Division, Washington, D. C., Department of Justice, Lee A. Jackson, Crombie J. D. Garrett, Attorneys, Department of Justice, Washington, D. C., for appellant.

R. Stanley Lawton, Sigmund J. Beck, Edward B. Hopper, II, Indianapolis, Ind., Bamberger & Feibleman, Indianapolis, Ind., of counsel, for appellee.

Before FAIRCHILD and KERNER, Circuit Judges, and GORDON, District Judge.

MYRON L. GORDON, District Judge.

This appeal by the United States involves an unpaid federal tax claim in the stipulated amount of $375,386.55 and is taken from the order of the district court confirming an amended plan of reorganization under Chapter X of the Bankruptcy Act.

On May 3, 1954, the debtor filed a voluntary petition for reorganization in the district court in which it alleged its inability to meet its...

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