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UNITED STATES v. KAPLAN

4 F.Supp. 563 (1933)

UNITED STATES v. KAPLAN.

District Court, S. D. New York.

September 1, 1933.

Attorney(s) appearing for the Case

Maurice Shapiro, of New York City (Charles Seligson, of New York City, of counsel), for the motion.

George Z. Medalie, U. S. Atty., of New York City (by Maurice De Koven, Asst. U. S. Atty., of New York City), opposed.

WOOLSEY, District Judge.

This motion to dismiss is granted, without leave to amend.

I. Under the Bankruptcy Act of 1898 (see 11 USCA § 104), an indebtedness to the United States like that in question here has in all respects the same status procedurally in a bankruptcy court as any other indebtedness of a bankrupt. Cf. Guarantee Company v. Title Guaranty Company, 224 U.S. 152, 158 to 160, 32 S.Ct. 457, 56 L. Ed. 706, United...

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