Opinion · Court of Appeals for the Second Circuit

Goring v. United States

330 F.2d 960

Type
Opinion
Court
Court of Appeals for the Second Circuit
Jurisdiction
Federal
Date
1964-05-01
Topic
general

PER CURIAM. Affirmed on the opinion of Judge Clarie below, reported at 214 F.Supp. 917 (1963).

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Cited by
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GORING v. UNITED STATES,330 F.2d 960(2nd Cir. 1964)
Albert E. GORING, Jr., Trustee in Bankruptcy, Appellant, v. UNITED STATES
of America, Appellee.
No. 148, Docket 28237.
United States Court of Appeals, Second Circuit.
Argued January 28, 1964.
Decided May 1, 1964.
Appellant, trustee in bankruptcy of a bankrupt estate, seeks reversal of a decision of the United States District Court for the District of Connecticut, J. Emmet Clarie, J., approving the filing by the United States of a claim against the bankrupt estate alleging debts owed the United States predicated upon the liability of the bankrupt estate under Section6672of the Internal Revenue Code of 1954. Appellant's position is that the sum for which the United States proved its claim was a penalty under Section 57, sub. j of the Bankruptcy Act, and is not a provable claim under Section 63, sub. a and Section 57, sub. d of the Bankruptcy Act. Affirmed on the opinion below, reported at214 F. Supp. 917(1963).
Vincent J. Giedraitis, Hartford, Conn., for Trustee.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz, Fred E. Youngman, Attys., Dept. of Justice, Washington, D.C. (Robert C. Zampano, U.S. Atty., of counsel), for appellee.
Before LUMBARD, Chief Judge, and WATERMAN and MARSHALL, Circuit Judges.
PER CURIAM.
Affirmed on the opinion of Judge Clarie below, reported at214 F. Supp. 917(1963).Page 961