Phoenix Indemnity Company v. Earle

218 F.2d 645 PHOENIX INDEMNITY COMPANY, a corporation, Appellant, v. Hugh H. EARLE, Collector of Internal Revenue, and Ross H. Coppock, Trustee in Bankruptcy of the Estate of Alan A. Siewert, Bankrupt, Appellee. No. 13755. United States Court of Appeals Ninth Circuit. January 14, 1955. Rhoten, Rhoten & Speerstra, George A. Rhoten, Salem, Or., for appellant. H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, A. F. Prescott, John J. Kelly, Jr., Sp. Assts. to Atty. Gen., Elmer Kelsey, Atty., Dept. of Justice, Washington, D. C., C. E. Luckey, U. S. Atty., Eugene, Or., Maurice V. Engelgau, Asst. U. S. Atty., Coquille, Or., Bryan Goodenough, Salem, Or., for appellee. Before HEALY and BONE, Circuit Judges and DRIVER, District Judge. BONE, Circuit Judge. 1 Alan Siewert, a self-employed contractor, was adjudicated a bankrupt by the lower court on July 7, 1951, and on the same day the proceeding was referred to a referee in bankruptcy. On August 4, 1951, the Collector of Internal Revenue for the District of Oregon filed a claim of the United States asserting a tax against the bankrupt and his assets in the hands of the trustee with the Referee in Bankruptcy, this claim being for…