Walley

This action is brought to collect insurance contribution, unemployment, and withholding taxes imposed by Chapter 9, Subchapters A, C, and D, of the Internal Revenue Code of 1939 [26 U.S.C.A. (I.R.C.1939) Chap. 9], plus accrued penalties and interest. Int.Rev.Code of 1954 §§ 7402, 7403, 26 U.S.C.A. §§ 7402 , 7403; 28 U.S.C.A. § 1340 .

The material facts are stipulated. The taxes involved were regularly and timely assessed against defendant’s decedent, Murrey London, during the period between February 24 and July 23, 1948.

On March 1, 1948, London filed a voluntary petition in bankruptcy in this Court, being proceeding No. 45,752. Thereafter the United States filed a claim against the bankrupt estate for $5,759.04, the amount alleged to be then owing on the assessments for the taxes in question. This tax claim was allowed by the Bankruptcy court without contest, and the United States has received a dividend of $243.29 thereon. Nothing further has been paid on account of these taxes.

London died on September 13, 1954, and defendant became the duly appointed, qualified and acting executor of the London estate, which is now in probate in the State court. In due course the United…