Dale v. Pattison
Supreme Court of the United States
APPEAL PROM THE CIRCUIT COURT OP APPEALS POR THE SIXTH CIRCUIT. David Rohrer, for many years prior to November 5, 1909, owned and operated a' distillery in Montgomery County, Ohio. On that day he was adjudicated a bankrupt, and the appellants were appointed his trustees.
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APPEAL PROM THE CIRCUIT COURT OP APPEALS POR THE SIXTH CIRCUIT. David Rohrer, for many years prior to November 5, 1909, owned and operated a' distillery in Montgomery County, Ohio. On that day he was adjudicated a bankrupt, and the appellants were appointed his trustees. In the following month they filed an application in the bankruptcy proceedings setting forth that in the distillery warehouses of the bankrupt there were stored about 9,800 barrels of Bourbon and rye whiskies, to which there were many conflicting claims; among the claimants being certain named persons to whom it was alleged…
1Opinion of the CourtJustice Pitney
The transactions in question, as between Rohrer, the bankrupt, and Pattison, the appellee, are not distinguishable from those that were under consideration in Taney v. Penn Bank, 232 U. S. 174. In that case the Distilling Company deposited as security for the loan made by the Bank certain gauger’s certificates, in addition to warehouse receipts issued by itself. But the sole significance of the gauger’s certificates was that they constituted evidence that the whiskies had been deposited in the storehouse in barrels marked and numbered as required by the act of Congress. Since it is admitted…
2Cases cited1 opinion
- Taney v. Penn National Bank of ReadingSupreme Court of the United States · 1914
3Cited by26 opinions
- Wood v. CommissionerUnited States Tax Court · 1951
- Live Stock State Bank v. DoyleCourt of Appeals for the Eighth Circuit · 1923
- Dale v. PattisonSupreme Court of the United States · 1914
- Mason v. WyldeMassachusetts Supreme Judicial Court · 1941
- Mississippi Valley Trust Co. v. Railway Steel Spring Co.Court of Appeals for the Eighth Circuit · 1919
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