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GAGNE v. BRUSH

No. 4480.

30 F.Supp. 714 (1940)

GAGNE, Collector of Internal Revenue, v. BRUSH. In re CULLEN HARDWARE CORPORATION.

District Court, D. New Hampshire.

January 10, 1940.

Attorney(s) appearing for the Case

Alexander Murchie, U. S. Atty., of Concord, N. H., for Collector Gagne.

No appearance for Brush.

MORRIS, District Judge.

The Cullen Hardware Corporation was adjudged a bankrupt February 13, 1939, upon an involuntary petition filed by its creditors January 25, 1939.

The matter was referred to the Referee in Bankruptcy and at the first meeting of creditors Larkin M. Brush was appointed trustee and duly qualified as such.

The store of the corporation was entirely destroyed by fire on December 15, 1938. There was no collectable insurance because of...

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