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SWARTS v. HAMMER

No. 238.

194 U.S. 441 (1904)

24 S.Ct. 695

48 L.Ed. 1060

SWARTS v. HAMMER.

Supreme Court of United States.

Decided May 16, 1904.

Attorney(s) appearing for the Case

Mr. Lee Sale, with whom Mr. Solomon L. Swarts and Messrs. Woef & Cohen were on the brief, for appellant.

Mr. Herbert R. Marlatt, with whom Mr. George S. Johnson, Mr. Charles A. Houts and Mr. Harry B. Hawes were on the brief, for appellee.

MR. JUSTICE McKENNA delivered the opinion of the court.

The case involves the validity of taxes imposed upon property in the hands of a trustee in bankruptcy.

The appellant was duly elected and qualified as trustee of the estate of Siegel-Hillman Dry Goods Company, which had been adjudged a bankrupt. The appellant as such trustee had in his hands and on deposit in the designated depository the sum of $68,320, belonging...

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