In re Bradley
| Decision Date | 09 December 1926 |
| Citation | 16 F.2d 301 |
| Parties | In re BRADLEY. |
| Court | U.S. District Court — Southern District of New York |
George P. Nicholson, Corp. Counsel, of New York City (Emmet J. Murphy, of New York City, of counsel) for city of New York.
McManus, Ernst & Ernst, of New York City (Irving L. Ernst and Alfred J. Loew, both of New York City, of counsel), for trustee.
This is a petition to review the order of the referee in bankruptcy, denying the trustee's motion to expunge five claims filed on behalf of the city of New York for personal taxes assessed against the bankrupt for the following years and in the following amounts, based on their respective valuations, with interest:
Year. Valuation. Amount
1915 .................. $15,000.00 $ 280.50
1916 .................. 15,000.00 306.00
1917 .................. 15,000.00 303.00
1918 .................. 50,000.00 1,165.00
1919 .................. 50,000.00 1,160.00
The trustee moved to expunge these claims, on the ground that the bankrupt was the owner of no personal property in the city of New York subject to the personal property tax. The usual verified proofs of claims for the respective amounts were duly filed in behalf of the city with the referee.
Mr. James A. Lynch, the former attorney for the bankrupt, who was called on behalf of the trustee, was the only witness who testified before the referee; the city offering no further evidence, except that it introduced transcripts from the annual record of the assessment valuations of real and personal property in the borough of Manhattan, and a transcript of the assessment rolls of the borough of Manhattan for the said years, together with a copy of the warrant from the board of aldermen to the receiver of taxes, and the certificate of the commissioner of taxes and assessments annexed to said assessment roll, all duly authenticated.
Section 64a of the Bankruptcy Act (Comp. St. § 9648) reads as follows:
"The court shall order the trustee to pay all taxes legally due and owing by the bankrupt to the United States, state, county, district, or municipality in advance of the payment of dividends to creditors, and upon filing the receipts of the proper public officers for such payment he shall be credited with the amount thereof, and in case any question arises as to the amount or legality of any such tax the same shall be heard and determined by the court."
This section authorizes the bankruptcy court to determine the amount and legality of taxes claimed against a bankrupt's estate by the federal government, by a state, or municipality. State of New Jersey v. Anderson, 203 U. S. 483, 27 S. Ct. 137, 51 L. Ed. 284; In re E. C. Fisher Corp. (D. C.) 229 F. 316; In re Heffron Co. (D. C.) 216 F. 642; In re W. P. Williams Oil Corp. (D. C.) 265 F. 401; In re Sheinman (D. C.) 14 F. (2d) 323.
The filing of the sworn proofs of claims by the city amounted to prima facie cases, and no additional proof was required to be produced, unless some evidence contradicting it was produced by the objector. In re Hannevig (C. C. A.) 10 F.(2d) 941.
While the burden of proving a claim rests on the claimant, the claimant had made out a prima facie case when it...
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