In the Matter of Jean Barclay Dolard, Bankrupt. William A. McGugin Trustee v. District Director of Internal Revenue

THE APPEAL

The Referee in Bankruptcy (Referee) on June 22, 1972, pursuant to Section 2a(2A) of the Bankruptcy Act, as amended in 1966, 11 U.S.C. § ll(a)(2A) [hereinafter ll(a)(2A)], ordered, inter alia, “that . . . [W. A. McGugin, as trustee of the Bankrupt’s estate, (Trustee)] ... is not personally liable for any taxes which hereafter may be assessed against this Estate.” The District Court on review by order dated December 18, 1972, held that the Referee was without jurisdiction to grant declaratory relief and reversed the Referee’s order on the authority of In re Statmas-ter Corporation, 465 F.2d 978 (5th Cir. 1972) [hereinafter Statmaster]. The Trustee appeals. We note this Court’s jurisdiction under 28 U.S.C. § 1291 and 11 U.S.C. § 47 , and reverse.

ISSUE

We garner from the contentions of the parties a single issue on this appeal, namely: whether the Referee held jurisdiction to determine and adjudicate, upon the application and allegation of the Trustee and without prior claim, notice of deficiency or assessment by the IRS, that no amount of federal income tax had accrued against the Bankrupt’s estate after bankruptcy and to order, that the Trustee is not…