Curtis B. Danning, Trustee v. Francis Mintz

This is an appeal from a decision of the United States District Court for the Southern District of California, Central Division, sitting in bankruptcy, which reversed an order of a referee in bankruptcy and remanded the matter to the referee for further findings. We agree the district court acted properly, and we affirm.

The district court had jurisdiction pursuant to 11 U.S.C. §§ 1 (10), 11(10). This court has jurisdiction pursuant to 11 U.S.C. § 47 .

This case involves the validity of an assignment of United States income tax claims by Albert M. Samuels and his wife to Francis Mintz, their attorney, where the assignment did not comply with federal law regarding assignment of claims against the government, and where the assignor went bankrupt after making the assignment but before it had been paid.

On March 6, 1963, Mr. and Mrs. Samuels purported to assign all of their interest in their 1962 income tax refund which they knew would be due as a result of the low level of their 1962 income. This “assignment” was made by written document. Appellant states that no notice of the assignment was ever given to the United States government, but appellee disagrees and states that notice…