Benjamin B. Brown, Trustee in Bankruptcy for Amco Millwork & Lumber Co., Inc. v. Collector of Taxes for the District of Columbia

On Petition for Rehearing

PER CURIAM:

The Trustee’s petition for rehearing is denied. We are satisfied that Congress undertook to reach all nonexempt “tangible personal property and all general merchandise or stock in trade, owned or held in trust or otherwise,” D.C.Code, § 47-1203 (Supp. V 1951) *790 (Emphasis added), and that a trustee in bankruptcy is such a “person” as is bound to make and deliver the required schedule or return of such property. Compare D.C.Code, § 47-1411 (1951) defining “person” and “return.”