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308 U.S. 521

Docket Nos. 15 and 16.

Boteler v. Ingels

Supreme Court of the United States

Decided December 4, 1939.

Supreme Court of the United States · decided 1939-12-04

Good law ✅— No negative treatment on recordhow we know

Decided 1939-12-04

How this case has been cited

Cited by 8 later decisions (3 by the Supreme Court) — most recently March 1998

4 federal appellate · 1 district ·

401939194019501960197019801990decided

Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.

View the full empirical analysis of this case →

¶1Ordered that the first sentence in the second paragraph on page 3 of the opinion be amended to read:

¶2“First. Subdivision 57 (j) prohibits allowance of a tax penalty against the bankrupt estate only if incurred by the bankrupt before bankruptcy by reason of his own delinquency.”

¶3It is further ordered that the petition for rehearing be denied.

¶4Opinion reported as amended, ante, p. 57.

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