California State Board Of Equalization, Appellant, v. Coast Radio Products

228 F.2d 520 CALIFORNIA STATE BOARD OF EQUALIZATION, Appellant, v. COAST RADIO PRODUCTS, a copartnership composed of Henry L. Smith and Joseph Boroff, and Henry L. Smith and Joseph Boroff, Appellees. No. 14311. United States Court of Appeals Ninth Circuit. Dec. 14, 1955. Edmund G. Brown, Atty. Gen., Edward Sumner, Deputy Atty. Gen., State of California, for appellant. Robert E. Rosskopf, Beverly Hills, Cal., for appellee. Before STEPHENS, FEE, and CHAMBERS, Circuit Judges. STEPHENS, Circuit Judge. 1 This is an appeal from an order of the district court affirming an order of a referee in bankruptcy permanently enjoining appellant Board of Equalization from collecting from the discharged appellee partnership or the discharged individual partners, sales tax indebtedness of $1,980.01, which was incurred prior to the date appellees were adjudicated bankrupts. 2 Prior to September 29, 1950, appellees Smith and Boroff were doing business as Coast Radio Products, a copartnership. On that date an involuntary petition in bankruptcy was filed in the United States District Court, 1 against the copartnership. Voluntary petitions in bankruptcy by said copartners were filed in the same court on…