IN RE DURENSKY

No. 74-3038.

519 F.2d 1024 (1975)

In the Matter of Lloyd James DURENSKY, Bankrupt. UNITED STATES of America, Appellant, v. Lloyd James DURENSKY, Appellee.

United States Court of Appeals, Fifth Circuit.

September 18, 1975.


Attorney(s) appearing for the Case

Frank D. McCown, U. S. Atty., Roger J. Allen, Asst. U. S. Atty., Ft. Worth, Tex., Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Acting Chief, Appellate Sec., Crombie J. D. Garrett, Karl Schmeidler, Attys., Tax Div., Dept. of Justice, Washington, D. C., for appellant.

John C. Moran, Oklahoma City, Okl., for appellee.

Before GOLDBERG, CLARK and GEE, Circuit Judges.


GOLDBERG, Circuit Judge:

The United States initiated this appeal in the hope of persuading this Court to rule that bankruptcy courts have no jurisdiction, either under section 2a of the Bankruptcy Act [the Act], 11 U.S.C. § 11(a),1 or otherwise, to determine the amount and legality of federal taxes due and owing by a bankrupt or to determine the liability of the bankrupt therefor, where the United States has filed no claim in the...

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