In re Eppstein

Citations

• 156 F. 42
• 17 L.R.A.N.S. 465
• 1907 U.S. App. LEXIS 4688
• 17 L.R.A (N.S.) 465

Syllabus

<p>1. Bankruptcy — Jurisdiction—Summary Proceeding.</p> <p>A court of bankruptcy may by summary process require those who assert title to, or an interest in, property which has rightfully come into its possession and control as part of the bankrupt’s estate, to present their claims to that court, and, the notice being reasonable, may proceed to adjudicate the merits of such claims.</p> <p>2. Same — Property in Custodia Legis — Interference with Must be with Court’s Sanction.</p> <p>While property in the course of administration under the bankruptcy act is not exempted from taxation, or freed from tax liens or claims theretofore fastened upon it, it is nevertheless in custodia legis, and a preexisting tax lien or claim cannot be converted into a full title by the procurement of a tax deed without the court’s sanction.</p> <p>(Syllabus by the Court.)</p>