US SUPREME COURT DECISIONS
SIMONSON V. GRANQUIST, 369 U. S. 38 (1962)
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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.
