In re McChesney
| Decision Date | 18 February 1931 |
| Citation | 58 F.2d 340 |
| Court | U.S. District Court — Southern District of California |
| Parties | In re McCHESNEY. |
A. C. Baird, of Los Angeles, Cal., and Robert E. Andre, United States Internal Revenue Service, for claimant.
John W. Mott, of San Diego, for trustee.
The order of the referee herein dated August 30, 1930, disallowing the claim of Galen H. Welch, collector of internal revenue for taxes and interest amounting to $534.19, is confirmed. The reasons assigned by the referee in his opinion disallowing said claim are convincing, and it further appears that the claim in controversy was not the claim allowed in the prior bankruptcy proceeding on August 18, 1926. The claim under review is not founded upon a judgment in the prior bankruptcy proceeding, but is a claim for taxes for the year 1920, and, under applicable acts of Congress, is barred by the statute of limitations. See referee's opinion herein. American Woolen Company of New York v. Abraham Samuelsohn et al., 226 N. Y. 61, 123 N. E. 154, 43 A. B. R. 530. Massee & Felton Lumber Co. v. Benenson (D. C.) 23 F.(2d) 107. An exception to the aforesaid ruling is hereby noted and allowed petitioner.
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In re Laymon
...v. Irving Trust Co., 67 F.2d 855 (2d Cir.1933) (allowance of claim has effect of judgment in bankruptcy proceeding); In re McChesney, 58 F.2d 340 (9th Cir.1931) (same); International Agric. Corp. v. Cary, 240 Fed. 101 (6th Cir.1917) (allowance of claim amounts to adjudication to that effect......
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United States v. Walley
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