IN RE DOLARD

No. 73-1909.

519 F.2d 282 (1975)

In the Matter of Jean Barclay DOLARD, Bankrupt. William A. McGUGIN, Trustee, Petitioner-Appellant, v. DISTRICT DIRECTOR OF INTERNAL REVENUE et al., Respondents-Appellees.

United States Court of Appeals, Ninth Circuit.

June 6, 1975.


Attorney(s) appearing for the Case

Myron W. Curzon (argued), Los Angeles, Cal., for petitioner-appellant.

Charles H. Magnuson, Asst. U.S. Atty. (argued), Tax Div., Los Angeles, Cal., for respondents-appellees.

Before CHAMBERS and DUNIWAY, Circuit Judges, and EAST, Senior District Judge


OPINION

EAST, Senior District Judge:

THE APPEAL

The Referee in Bankruptcy (Referee) on June 22, 1972, pursuant to Section 2a(2A) of the Bankruptcy Act, as amended in 1966, 11 U.S.C. § 11(a)(2A) [hereinafter 11(a)(2A)], ordered, inter alia, "that . . . [W. A. McGugin, as trustee of the Bankrupt's estate, (Trustee)] . . . is not personally liable for any taxes which hereafter may be assessed against this Estate." The District Court on...

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