MUTUAL LIFE INSURANCE CO.

v.

MARKOWITZ ET AL.

Citator

Cited By

• Vt. Transit Co., Inc. v. Commissioner OF Internal Revenue, 218 F.2d 468 (2d Cir. 1955)
  …ther cases —both those relied on by the petitioner, such as Anderson v. Helvering, supra, 310 U.S. 404, 60 S.Ct. 952; Thomas v. Perkins, supra, 301 U.S. 655, 57 S.Ct. 911; Peck v. C. I. R., 2 Cir., 77 F. 2d 857, certiorari denied Peck v. Helvering, 296 U.S. 625, 56 S.Ct. 148, 80 L.Ed. 444; Central Life Assur. Soc. Mut. v. C. I. R., 8 Cir., 51 F. 2d 939; Bettendorf v. C. I. R., 8 Cir., 49 F. 2d 173; Shellabarger v. C. I. R., 7 Cir., 38 F. 2d 566, and those cited by the Commissioner, which include Burnet…
• State of Del. v. Irving Tr. Co., 92 F.2d 17 (2d Cir. 1937)
  …C.A.2). It has been held that, if no bar order is obtained, claims for taxes may be allowed even after dividends are declared to the creditors so long as the assets remain undistributed. In re Rheem, 64 App.D.C. 390, 78 F.(2d) 740, certiorari denied 296 U.S. 625, 56 S.Ct. 148, 80 L.Ed. 444. The function and purpose of bar orders is to offer a means by which tax claims, known to the court or trustee, may be discharged with reasonable promptness. It is difficult to understand their bearing upon the active dut…