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

> Court of Appeals for the D.C. Circuit · September 16, 1957 · 247 F.2d 786

URL: https://www.frixlaw.com/law-library/cases/9445813

## Case

- **Full name:** Benjamin B. BROWN, Trustee in Bankruptcy for Amco Millwork & Lumber Co., Inc., Appellant, v. COLLECTOR OF TAXES FOR the DISTRICT OF COLUMBIA, Appellee
- **Court:** Court of Appeals for the D.C. Circuit
- **Decided:** September 16, 1957
- **Citations:** 247 F.2d 786
- **Precedential status:** Published
- **Opinion:** On rehearing
- **Judges:** Washington, Danaher, Bastían
- **Cited by:** 6 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9445813

## Opinion text

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.”

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9445813. Public record. Not legal advice.