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MATTER OF UNIFIED CONTROL SYSTEMS, INC.

No. 77-1349.

586 F.2d 1036 (1978)

In the Matter of UNIFIED CONTROL SYSTEMS, INC., Bankrupt. James S. MAHON, Trustee in Bankruptcy, Appellant, v. UNITED STATES INTERNAL REVENUE SERVICE, Appellee.

United States Court of Appeals, Fifth Circuit.

December 22, 1978.

Attorney(s) appearing for the Case

John R. Woodward, Ray B. Williamson, Dallas, Tex., for appellant.

Michael P. Carnes, U. S. Atty., Martha Joe Stroud, Asst. U. S. Atty., Dallas, Tex., for United States.

Myron C. Baum, Act. Asst. Atty. Gen., Gilbert E. Andrews, Chief, Appellate Sec., Karl Schmeidler, Atty., Arthur L. Bailey, Atty., Tax Div., Dept. of Justice, Washington, D. C., for appellee.

Before GEE and VANCE, Circuit Judges, and HUNTER, District Judge.

PER CURIAM:

This case involves a controversy between the United States and the Bankruptcy trustee concerning the right of the Government to recover federal excise taxes against the estate of the bankrupt. The United States filed its proof of claim in the sum of $2,804,839.35. The trustee filed objections, relying on section 57j of the Bankruptcy Act (11 U.S.C. 93(j)), which provides that a debt which constitutes a "penalty or forfeiture" may not be allowed in bankruptcy...

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