In 1953 taxpayer filed a petition and was discharged in bankruptcy owing federal withholding and social security taxes for 1951. In 1958 taxpayer became entitled to a refund on his 1953-1954 taxes. The Commissioner applied a portion of this ·refund against the balance of the tax for the year 1951, plus accrued interest to 1958. Taxpayer claimed that he was not liable for the interest which had accrued during the period between the date of petition in bankruptcy and the date of refund. When the Commissioner disallowed his claim, the taxpayer brought an action in district court to recover the disputed portion of the interest. Held, complaint dismissed. Interest on delinquent taxes will accrue against a taxpayer after the filing of a petition in bankruptcy. Bruning v. United States, 192 F. Supp. 826 (S.D. Cal. 1961).
Bankruptcy-Federal Tax Claims-Accrual of Post-Petition Interest,
Mich. L. Rev.
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