Simonson v. Granquist, 369 U.S. 38 (1962)

Name: Simonson v. Granquist, 369 U.S. 38 (1962) - Syllabus
Author: U.S. Supreme Court

Simonson v. Granquist

No. 83

Argued January 18, 1962
Decided March 5, 1962
369 U.S. 38

CERTIORARI TO THE UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

Syllabus

Section 57j of the Bankruptcy Act bars allowance of a claim against the estate of a bankrupt in favor of the United States for federal statutory tax penalties, even though a lien therefor has been perfected prior to filing of the petition in bankruptcy. Pp. 38-42.

287 F.2d 489, 491, reversed.

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Chicago: U.S. Supreme Court, "Syllabus," Simonson v. Granquist, 369 U.S. 38 (1962) in 369 U.S. 38 Original Sources, accessed June 7, 2025, http://originalsources.com/Document.aspx?DocID=PLFS91R1TRGF6RA.

MLA: U.S. Supreme Court. "Syllabus." Simonson v. Granquist, 369 U.S. 38 (1962), in 369 U.S. 38, Original Sources. 7 Jun. 2025. http://originalsources.com/Document.aspx?DocID=PLFS91R1TRGF6RA.

Harvard: U.S. Supreme Court, 'Syllabus' in Simonson v. Granquist, 369 U.S. 38 (1962). cited in 1962, 369 U.S. 38. Original Sources, retrieved 7 June 2025, from http://originalsources.com/Document.aspx?DocID=PLFS91R1TRGF6RA.

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