Supreme Court Corner

By M. Jonathan Hayes, Certified Bankruptcy Specialist, Northridge, CA

Swarts v. Hammer, 194 U.S. 441 (1904)

Issue: Must the trustee pay local taxes on property of the estate?

Holding: Yes

Justice Joseph McKenna

The city of St. Louis sought payment of “state, school, and city taxes for the year 1901 [that] had been regularly assessed against” property of the estate. The referee agreed with the tax collector and ordered the taxes paid. The District Court affirmed except as to penalties and interest. That was affirmed by the Court of Appeals.

The Supreme Court also affirmed . . .

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