In re McChesney

The order of Tarver, referee, follows:

On May 31, 1930, Galen H. Welch, as collector of internal revenue for the sixth ■collection, district of California, duly filed in the above matter the claim of the United 'States of America in the sum of $297.58, with interest, to cover the income tax due by the bankrupt for the year 1920. The matter of the allowance of said claim came up for hearing before the undersigned 1 referee on the 27th day of August, 1930, sitting in San Diego in the place and during the absence of the Honorable Franklin F. Grant, the referee for the eounty of San Diego; the trustee in the above-entitled matter was represented at said hearing by his .attorney, John W. Mott, of San Diego, and •the claimant was represented by A. C. Baird, Attorney, of Los Angeles, Cal., and Robert E. Andre of the United States Internal Rev•enue Service; the issues were presented by ■the respective attorneys, and after argument the referee took the matter under advisement, and he here now renders his decision.

The main issue was whether or not the claim is barred by the statute of limitations; an the event this issue should be decided against the trustee, another issue arises, to…