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IN RE ACME TRAFFIC SIGNAL CO.

No. 35751-M.

37 F.Supp. 352 (1941)

In re ACME TRAFFIC SIGNAL CO.

District Court, S. D. California, Central Division.

February 25, 1941.

Attorney(s) appearing for the Case

Robert B. Powell, of Los Angeles, Cal., for George Goggin, trustee.

Wm. Fleet Palmer, U. S. Atty., E. H. Mitchell, Asst. U. S. Atty., and Eugene Harpole, Sp. Atty. of Internal Revenue Department, all of Los Angeles, Cal., for the United States.

McCORMICK, District Judge.

The Collector of Internal Revenue presents a claim in this bankruptcy proceeding for the aggregate sum of $202, alleged to be due from the bankrupt as capital stock tax for the year ending June 30, 1940.

Acme Traffic Signal Company was adjudicated bankrupt on May 13, 1940. Upon the trustee's refusal to sign a return prepared by the Collector for the capital stock tax for 1940, the Collector, under authority of Section 3612 of the...

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