Simonson v. Granquist
369 U.S. 38 (1962)

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U.S. Supreme Court

Simonson v. Granquist, 369 U.S. 38 (1962)

Simonson v. Granquist

No. 83

Argued January 18, 1962

Decided March 5, 1962

369 U.S. 38

Syllabus

Section 57j of the Bankruptcy Act bars allowance of a claim against the estate of a bankrupt in favor of the United States for federal statutory tax penalties, even though a lien therefor has been perfected prior to filing of the petition in bankruptcy. Pp. 369 U. S. 38-42.

287 F.2d 489, 491, reversed.

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