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NEW YORK V. IRVING TRUST CO., 288 U. S. 329 (1933)

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U.S. Supreme Court

New York v. Irving Trust Co., 288 U.S. 329 (1933)

New York v. Irving Trust Co.

No. 304

Argued January 13, 1933

Decided February 13, 1933

288 U.S. 329

Syllabus

1. The provision of the Bankruptcy Act (§ 57) that claims shall not be proved after six month from adjudication, does not apply to the United States or the state, since they are not mentioned. P. 288 U. S. 331.

2. The Federal Government possesses supreme power in respect of bankruptcies. If a state desire to participate in the assets of a bankrupt, she must submit to appropriate limitations on the time for presenting claims. P. 288 U. S. 333.

3. The court of bankruptcy made an order that claims not filed within sixty days after service of the order should be barred. The state, after service, allowed the time to expire, and then filed notice of a possible demand for taxes, stating that a definite claim would be presented when necessary reports, etc., could be obtained. Held that the District Court had power to expunge the notice.

58 F.2d 980, 981, affirmed.

Certiorari, 287 U.S. 587, to review a judgment affirming, with modification, an order expunging a notice of future claim, filed out of time by the state, in a bankruptcy proceeding.





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