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Simonson v. Granquist, 369 U.S. 38 (1962)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Simonson v. Granquist, 369 U.S. 38 (1962)
Simonson v. Granquist No. 83 Argued January 18, 1962 Decided March 5, 1962 369 U.S. 38
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
Syllabus
Section 57j of the Bankruptcy Act bars allowance of a claim against the estate of a bankrupt in favor of the United States for federal statutory tax penalties, even though a lien therefor has been perfected prior to filing of the petition in bankruptcy. Pp. 38-42.
287 F.2d 489, 491, reversed.
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Chicago:
U.S. Supreme Court, "Syllabus," Simonson v. Granquist, 369 U.S. 38 (1962) in 369 U.S. 38 Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=PLFS91R1TRGF6RA.
MLA:
U.S. Supreme Court. "Syllabus." Simonson v. Granquist, 369 U.S. 38 (1962), in 369 U.S. 38, Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=PLFS91R1TRGF6RA.
Harvard:
U.S. Supreme Court, 'Syllabus' in Simonson v. Granquist, 369 U.S. 38 (1962). cited in 1962, 369 U.S. 38. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=PLFS91R1TRGF6RA.
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