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BRUNING v. UNITED STATES

No. 423.

376 U.S. 358 (1964)

84 S.Ct. 906

11 L.Ed.2d 772

BRUNING v. UNITED STATES.

Supreme Court of United States.

Decided March 23, 1964.

Attorney(s) appearing for the Case

Ernest R. Mortenson argued the cause and filed a brief for petitioner.

Philip B. Heymann argued the cause for the United States. With him on the brief were Solicitor General Cox, Assistant Attorney General Oberdorfer and I. Henry Kutz.

MR. CHIEF JUSTICE WARREN delivered the opinion of the Court.

The issue presented in this case is whether the United States is entitled to recover, out of assets acquired by a debtor after his adjudication of bankruptcy, post-petition interest on a tax assessment which (under § 17 of the Federal Bankruptcy Act, 30 Stat. 544, 550, as amended, 11 U. S. C. § 35) was not discharged in the bankruptcy proceedings. The essential facts are not in dispute. Petitioner...

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