Beecher

Beecher, a farmer who has invoked the relief provisions of § 75, sub. s, of the Bankruptcy Act 2*****, appeals from a judgment of the bankruptcy court awarding $802.17 to the Collector of Internal Revenue in payment of federal income tax, plus penalty and interest, for the fiscal year March 1, 1941, to February 27, 1942.

The tax year involved was one subsequent to Beecher’s adjudication as a bankrupt under § 75, sub. s but, no valid stay order having been entered, Beecher v. Federal Land Bank, 9 Cir., 153 F.2d 982 , sic prior to the commencement of the rent-paying tenancy of the farmer provided for in § 75, sub. s (2) of the Act. A farmer in possession of the property after adjudication under § 75, sub. s is, prior to his rent-paying tenancy, a fiduciary. See Beecher v. Federal Land Bank, supra, 153 F.2d at page 984 .

Beecher filed a delinquent personal income tax return for the period in question. From records on file in the bankruptcy court the Commissioner of Internal Revenue recomputed the tax, assessed a deficiency, and filed a claim in the bankruptcy court for the amount of the deficiency. After two hearings the court entered its judgment ordering payment of the claim.

It…