Sampsell
Sampsell v. United States
Opinion
Opinion
Mathews, J.
On August 5, 1947, Radiaphone Corporation, hereafter called the debtor, commenced a proceeding under Chapter 11, §§ 301-399, of the Bankruptcy Act, 11 U.S. C.A. §§ 701-799, by filing a petition under § 322 of the Act, 11 U.S.C.A. § 722 . Thereupon, on August 5, 1947,-the proceeding was referred to a referee in bankruptcy pursuant to § 331 of the Act, 11 U.S.C.A. § 731 . On August 7, 1947, the referee called the first meeting of creditors held pursuant to §§ 334-338 of the Act, 11 U.S.C.A. §§ 734-738 . The first date set for that meeting was September 10, 1947. Thereafter, prior to November 8, 1947, appellant, Paul W. Sampsell, was appointed trustee pursuant to § 338 of the Act, 11 U.S.C.A. § 738 . On November 8, 1947, the referee entered an order adjudging the debtor a bankrupt. On November 10, 1947, the referee called the first meeting of creditors held pursuant to § 55 of the Act, 11 U.S.C.A. § 91 . The first date set for that meeting was November 26, 1947. On March 1, 1948, appellee, the United States, filed with the referee a claim for taxes owing by the debtor to ap-pellee in the sum of $13,575.18, with interest. On March 10, 1950, the referee entered an order disallowing…