GIFFEN ET AL.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Nicholas v. United States, 384 U.S. 678 (U.S. 1966)
  …here as though they were incurred in the bankruptcy proceeding itself. United States v. General Engineering & Mfg. Co., 188 F. 2d 80 (C. A. 8th Cir.), aff’d, 342 U. S. 912. Cf. Massachusetts v. Thompson, 190 F. 2d 10 (C. A. 1st Cir.), cert. denied, 342 U. S. 918. The same rule has been applied to suspend interest both in corporate reorganization proceedings under Chapter X of the Bankruptcy Act, United States v. Edens, 189 F. 2d 876 (C. A. 4th Cir.), aff’d, 342 U. S. 912, and in assignments for the benefit…
• In re Boston & Me. Corp., 719 F.2d 493 (1st Cir. 1983)
  …er 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., 188 F. 2d 80, 81-83 (8th Cir. 1951), aff’d per curiam, 342 U.S. 912, 72 S.Ct. 358, 96 L.Ed. 682 (1952); direct actions against a debtor after the confirm…
• Beker Phosphate Corp. v. Muirhead, 581 F.2d 1187 (5th Cir. 1978)
  …ndrum, given our result. . See note 1, supra. . See Nesmith v. Alford, 318 F. 2d 110, 126 (5th Cir. 1963), cert. denied, 375 U.S. 975, 84 S.Ct. 489, 11 L.Ed.2d 420 (1964); Moffett v. Commerce Trust Co., 187 F. 2d 242, 248 (8th Cir.), cert. denied, 342 U.S. 918, 72 S.Ct. 32, 96 L.Ed. 618 (1951), quoting Bottone v. Lindsley, 170 F. 2d 705, 707 (10th Cir. 1948); Wyland v. James, 426 F.Supp. 304 (N.D.Tex.1977). . This Court observed as much in Dorsey v. NAACP, 408 F. 2d 1022, 1024 (5th Cir.), cert. denied, 3…