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IN RE INLAND WATERWAYS

No. 6956.

71 F.Supp. 134 (1947)

In re INLAND WATERWAYS, Inc.

District Court, D. Minnesota, Fifth Division.

February 28, 1947.

Attorney(s) appearing for the Case

Edward L. Fogarty, of Duluth Minn., trustee in bankruptcy of Inland Waterways, Inc.

Victor E. Anderson, U. S. Atty., and Carl R. Perkins, Sp. Atty., U. S. Treasury Department, both of St. Paul, Minn., for the United States.

Arthur M. Clure, of Duluth, Minn., for trustee in bankruptcy.

BELL, District Judge.

This is a bankruptcy proceeding. Federal tax liability of the bankrupt and the bankrupt estate is in controversy. The facts are not in dispute.

The bankrupt, a Minnesota corporation, was engaged in shipbuilding at Duluth, Minnesota, where it employed about two hundred persons. On December 19, 1942, it filed a petition under Chapter 10 of the Bankruptcy Act, 11 U.S.C.A. § 501 et seq., and a trustee was appointed. It soon was ascertained...

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