UNITED STATES

v.

BLOOM; UNITED STATES V. EDENS ET AL., TRUSTEES; UNITED STATES V. GENERAL ENGINEERING & MANUFACTURING CO.

Citator

Cited By (14 total)

• Nicholas v. United States, 384 U.S. 678 (U.S. 1966)
  …ional interest on those prior taxes once a petition in bankruptcy has been filed. United States v. Kalishman, 346 F. 2d 514; cf. New York v. Saper, 336 U. S. 328; United States v. General Engineering & Mfg. Co., 188 F. 2d 80 (C. A. 8th Cir.), aff’d, 342 U. S. 912. In the absence of explicit congressional direction, the considerations of equity and administrative convenience established by our decisions under the Bankruptcy Act clearly support this interpretation of the scope of this provision of the Judicial…

  ← 1 / 4 →
• United States v. Key in Bankruptcy, 397 U.S. 322 (U.S. 1970)
  …e in. The argument is premised on the fact that the Government cannot collect post-petition interest on its claim. City of New York v. Saper, 336 U. S. 328 (1949); United States v. Edens, 189 F. 2d 876 (C. A. 4th Cir. 1951), aff’d [*328] per curiam, 342 U. S. 912 (1952). Because of our determination that § 3466 applies here and requires payment first in time, we need not reach this contention. In the normal Chapter X reorganization no provision need be made for priority in time of different claims. Claimant…
• In re Boston & Me. Corp., 719 F.2d 493 (1st Cir. 1983)
  …est embraced tax liens in bankruptcy cases. Id. at 338, 69 S.Ct. at 559. Saper’s ban on postpetition interest for tax claims has been extended to Chapter X reorganizations, United States v. Edens, 189 F. 2d 876, 877 (4th Cir.1951), aff’d per curiam, 342 U.S. 912, 72 S.Ct. 357, 96 L.Ed. 682 (1952); Chapter XI arrangements, Massachusetts v. Thompson, 190 F. 2d 10, 10-11 (1st Cir.1951), cert. denied, 342 U.S. 918, 72 S.Ct. 364, 96 L.Ed. 686 (1952); United States v. General Engineering and Manufacturing Co., 18…

  ← 1 / 2 →

Authorities Cited

• City of N.Y. v. Saper in Bankruptcy, 336 U.S. 328 (U.S. 1949)