Jack J. Walley, of the Estate of Murrey London, Deceased v. United States

The question for determination on this appeal is — does the filing of a claim by the United States for taxes against a bankrupt’s estate, and its allowance without contest, constitute a personal judgment against the bankrupt for any balance not realized from the estate ?

Appellant is the executor of the estate of Murrey London, deceased. Mur-rey London died in 1954. For a period prior to his death, he was engaged in business under the fictitious name of the London Construction Company. In 1948 the decedent filed a voluntary petition in bankruptcy and in that proceeding the Commissioner of Internal Revenue presented a claim for taxes due under Chapter 9, Subchapters A, C, and D of the Internal Revenue Code of 1939, 26 U.S. C.A. Chapter 9, relating to insurance contribution, unemployment, and withholding taxes. The taxes were regularly and timely assessed and the Bankruptcy Court allowed the claim in the amount of $5,759.04 without contest having been made. A dividend of $243.29 was paid to the government on the claim. Nothing-further was realized from the estate.

Subsequent to London’s death the United States filed an action against his estate (not the bankruptcy estate) for the…