28 U.S.C. § 959 — Trustees and receivers suable; manage-

Page 338 TITLE 28—JUDICIARY AND JUDICIAL PROCEDURE § 957 title 28, U.S.C., 1940 ed., that the clerk of each circuit court of appeals ‘‘shall exercise the same powers and perform the same duties * * * as are exercised and per- formed by the clerk of the Supreme Court, so far as the same may be applicable.’’ This section is new insofar as it affects the Clerk of the Supreme Court and clerks of the district courts and the Customs Court. Existing law does not prescribe the powers and duties of those clerks. The duties of the clerk of the Customs Court have been prescribed by the rules of such court adopted May 29, 1936. Changes were made in phraseology. § 957. Clerks ineligible for certain offices A clerk of a court or any of his deputies shall not be appointed a commissioner, master, ref- eree or receiver in any case, unless there are special reasons requiring such appointment which are recited in the order of appointment. (June 25, 1948, ch. 646, 62 Stat. 926; Pub. L. 95–598, title II, § 234, Nov. 6, 1978, 92 Stat. 2667; Pub. L. 97–164, title I, § 122(b), Apr. 2, 1982, 96 Stat. 36; Pub. L. 98–353, title I, § 109, July 10, 1984, 98 Stat. 342.) HISTORICAL AND REVISION NOTES Based on title 28, U.S.C., 1940 ed., §§ 127, 304 (Mar. 3, 1911, ch. 231, §§ 68, 191, 36 Stat. 1105, 1144). Section consolidates section 127 with part of 304 of title 28, U.S.C., 1940 ed. Provisions of section 304 of title 28, U.S.C., 1940 ed., relating to appointment, powers, duties, and compensa- tion of the clerk of the Court of Customs and Patent Appeals, and table of fees are incorporated in sections 604, 831, 956 and 1926 of this title. Appointment and compensation of masters for dis- trict courts, see Rule 53(a) of the Federal Rules of Civil Procedure. The words ‘‘commissioner’’ and ‘‘referee’’ did not ap- pear in section 127 of title 28, U.S.C., 1940 ed. They were added to subsection (a) to remove possible ambiguity. Words ‘‘by the court or any judge thereof’’ in section 304 of title 28, U.S.C., 1940 ed., were omitted as surplus- age. Words ‘‘or assistant clerks’’ and ‘‘in any case’’ were added in subsection (b) to make the section applicable to that officer and consistent with the prohibition in this section against deputies of district court clerks. Minor changes were made in phraseology. Editorial Notes AMENDMENTS 1984—Pub. L. 98–353 struck out ‘‘district’’ before ‘‘court’’. 1982—Pub. L. 97–164 struck out designation ‘‘(a)’’ be- fore ‘‘A clerk of a district court’’ and struck out sub- sec. (b) which had provided that the clerk or assistant clerk of the Court of Customs and Patent Appeals could not be appointed a commissioner, master, or referee in any case. 1978—Pub. L. 95–598 directed the amendment of sec- tion by inserting ‘‘or bankruptcy court’’ after ‘‘district court’’, which amendment did not become effective pur- suant to section 402(b) of Pub. L. 95–598, as amended, set out as an Effective Date note preceding section 101 of Title 11, Bankruptcy. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1984 AMENDMENT Amendment by Pub. L. 98–353 effective July 10, 1984, see section 122(a) of Pub. L. 98–353, set out as an Effec- tive Date note under section 151 of this title. EFFECTIVE DATE OF 1982 AMENDMENT Amendment by Pub. L. 97–164 effective Oct. 1, 1982, see section 402 of Pub. L. 97–164, set out as a note under section 171 of this title. § 958. Persons ineligible as receivers A person holding any civil or military office or employment under the United States or em- ployed by any justice or judge of the United States shall not at the same time be appointed a receiver in any case in any court of the United States. (June 25, 1948, ch. 646, 62 Stat. 926.) HISTORICAL AND REVISION NOTES Based on title 28, U.S.C., 1940 ed., § 527 (May 28, 1896, ch. 252, § 20, 29 Stat. 184; Dec. 28, 1945, ch. 592, 59 Stat. 659). Provisions of section 527 of title 28, U.S.C., 1940 ed., relating to ineligibility of various persons as United States commissioner appear as section 631 of this title. Words ‘‘janitor of any Government building’’ were omitted as covered by words ‘‘person holding any civil or military employment under the United States’’ used in the revised section. The general language of the revised section was sub- stituted for the provisions of section 527 of title 28, U.S.C., 1940 ed., enumerating certain officers and em- ployees. The exception of Alaska by reference to ‘‘section 591 of this title’’ in section 527 of title 28, U.S.C., 1940 ed., was omitted as surplusage. Alaska is excluded by rea- son of the words ‘‘any court of the United States’’ which are limited by definitive section 451 of this title. Changes in phraseology were made. § 959. Trustees and receivers suable; manage- ment; State laws (a) Trustees, receivers or managers of any property, including debtors in possession, may be sued, without leave of the court appointing them, with respect to any of their acts or trans- actions in carrying on business connected with such property. Such actions shall be subject to the general equity power of such court so far as the same may be necessary to the ends of jus- tice, but this shall not deprive a litigant of his right to trial by jury. (b) Except as provided in section 1166 of title 11, a trustee, receiver or manager appointed in any cause pending in any court of the United States, including a debtor in possession, shall manage and operate the property in his posses- sion as such trustee, receiver or manager ac- cording to the requirements of the valid laws of the State in which such property is situated, in the same manner that the owner or possessor thereof would be bound to do if in possession thereof. (June 25, 1948, ch. 646, 62 Stat. 926; Pub. L. 95–598, title II, § 235, Nov. 6, 1978, 92 Stat. 2667.) HISTORICAL AND REVISION NOTES Based on title 28, U.S.C., 1940 ed., §§ 124, 125 (Mar. 3, 1911, ch. 231, §§ 65, 66, 36 Stat. 1104). Section consolidates part of section 124 of title 28, U.S.C., 1940 ed., with section 125 of the same title. The criminal penalty for violation of said section 124 is in- corporated in section 1911 of Title 18, Crimes and Crimi- nal Procedure. Section was extended and made applicable to trustees and debtors in possession. The provision at the end of subsection (a) for preserving the right to a jury trial was added to clarify the intent of section 125 of title 28, U.S.C., 1940 ed., as construed in Vany v. Receiver of To- ledo, St. L. and K.C. R.R. Co., C.C. 1895, 67 F. 379. Changes in phraseology were made. Page 339 TITLE 28—JUDICIARY AND JUDICIAL PROCEDURE § 991 Editorial Notes AMENDMENTS 1978—Subsec. (b). Pub. L. 95–598 substituted ‘‘Except as provided in section 1166 of title 11, a trustee’’ for ‘‘A trustee’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1978 AMENDMENT Amendment by Pub. L. 95–598 effective Oct. 1, 1979, see section 402(c) of Pub. L. 95–598, set out as an Effec- tive Date note preceding section 101 of Title 11, Bank- ruptcy. § 960. Tax liability (a) Any officers and agents conducting any business under authority of a United States court shall be subject to all Federal, State and local taxes applicable to such business to the same extent as if it were conducted by an indi- vidual or corporation. (b) A tax under subsection (a) shall be paid on or before the due date of the tax under applica- ble nonbankruptcy law, unless— (1) the tax is a property tax secured by a lien against property that is abandoned under sec- tion 554 of title 11, within a reasonable period of time after the lien attaches, by the trustee in a case under title 11; or (2) payment of the tax is excused under a specific provision of title 11. (c) In a case pending under chapter 7 of title 11, payment of a tax may be deferred until final distribution is made under section 726 of title 11, if— (1) the tax was not incurred by a trustee duly appointed or elected under chapter 7 of title 11; or (2) before the due date of the tax, an order of the court makes a finding of probable insuffi- ciency of funds of the estate to pay in full the administrative expenses allowed under section 503(b) of title 11 that have the same priority in distribution under section 726(b) of title 11 as the priority of that tax. (June 25, 1948, ch. 646, 62 Stat. 927; Pub. L. 109–8, title VII, § 712(a), Apr. 20, 2005, 119 Stat. 127.) HISTORICAL AND REVISION NOTES Based on title 28, U.S.C., 1940 ed., § 124a (June 18, 1934, ch. 585, 48 Stat. 993). A proviso in section 124a of title 28, U.S.C., 1940 ed., relating to taxes accruing prior to the effective date of the 1934 act, was omitted as obsolete. References in section 124a of title 28, U.S.C., 1940 ed., to specific officers was omitted as covered by the words ‘‘Any officers.’’ Word ‘‘Federal’’ was added before ‘‘State’’ in recogni- tion of the liability of such officers for Federal taxes under the revenue laws. Changes in phraseology were made. Editorial Notes AMENDMENTS 2005—Pub. L. 109–8 designated existing provisions as subsec. (a) and added subsecs. (b) and (c). Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2005 AMENDMENT Amendment by Pub. L. 109–8 effective 180 days after Apr. 20, 2005, and not applicable with respect to cases commenced under Title 11, Bankruptcy, before such ef- fective date, except as otherwise provided, see section 1501 of Pub. L. 109–8, set out as a note under section 101 of Title 11. § 961. Office expenses of clerks Each clerk of court shall be allowed his nec- essary office expenses when authorized by the Director of the Administrative Office of the United States Courts. (June 25, 1948, ch. 646, 62 Stat. 927.) HISTORICAL AND REVISION NOTES Based on title 28, U.S.C., 1940 ed., §§ 544, 563 (Mar. 3, 1891, ch. 517, § 2, 26 Stat. 826; Feb. 26, 1919, ch. 49, § 5, 40 Stat. 1182; Mar. 4, 1921, ch. 161, § 1, 41 Stat. 1412; June 1, 1922, ch. 204, title II, 42 Stat. 616; May 17, 1932, ch. 190, 47 Stat. 158; June 25, 1936, ch. 804, 49 Stat. 1921). Section consolidates parts of sections 544 and 563 of title 28, U.S.C., 1940 ed. For remainder of such sections, see Distribution Table. Changes were made in phraseology. [§ 962. Repealed. Pub. L. 89–554, § 8(a), Sept. 6, 1966, 80 Stat. 663] Section, act June 25, 1948, ch. 646, 62 Stat. 927, related to traveling expenses and subsistence for officers and employees of the courts of the United States and of the Administrative Office of the United States Courts. § 963. Courts defined As used in this chapter, unless the context in- dicates otherwise, the words ‘‘court’’ and ‘‘courts’’ include the Supreme Court of the United States and the courts enumerated in sec- tion 610 of this title. (June 25, 1948, ch. 646, 62 Stat. 927.) HISTORICAL AND REVISION NOTES This section was included to embrace the Supreme Court and all courts under the supervision of the Ad- ministrative Office of the United States Courts. See section 610 of this title and reviser’s note thereunder. CHAPTER 58—UNITED STATES SENTENCING COMMISSION Sec. 991. United States Sentencing Commission; estab- lishment and purposes. 992. Terms of office; compensation. 993. Powers and duties of Chair. 994. Duties of the Commission. 995. Powers of the Commission. 996. Director and staff. 997. Annual report. 998. Definitions. Editorial Notes AMENDMENTS 1994—Pub. L. 103–322, title XXVIII, § 280005(c)(1), Sept. 13, 1994, 108 Stat. 2097, substituted ‘‘Chair’’ for ‘‘Chair- man’’ in item 993. § 991. United States Sentencing Commission; es- tablishment and purposes (a) There is established as an independent commission in the judicial branch of the United States a United States Sentencing Commission which shall consist of seven voting members and one nonvoting member. The President, after consultation with representatives of judges,