Legal Opinion
Middelkamp v. Lea Trust
Court of Appeals for the Tenth Circuit
Decided February 28, 1945No. 3039PublishedCited by 1 opinion
1Opinion of the Court
BRATTON, Circuit Judge.
In 1941, The Ingersoll Company was adjudged a bankrupt in the United States Court for Colorado. The treasurer of Pueblo County, Colorado, seasonably filed in the proceeding a claim for taxes for the years 1937 to 1941, inclusive. At the regular tax sale held in 1938 the real estate and improvements of the company were sold for unpaid taxes for 1937, and a tax sale certificate issued to the purchaser. Lea Trust owned the certificate at the time of the adjudication and at the time of the filing of the claim, but it was agreed that the taxes for that year should be…
2Cases cited7 opinions
- First National Bank of Greeley v. Board of County CommissionersSupreme Court of the United States · 1924
- Arkansas Corporation Comm'n v. ThompsonSupreme Court of the United States · 1941
- Dayton v. StanardSupreme Court of the United States · 1916
- Barnett v. JaynesSupreme Court of Colorado · 1899
- McGuire v. SchwartzSupreme Court of Colorado · 1937
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3Cited by1 opinion
- In Re Ingersoll Co.Court of Appeals for the Tenth Circuit · 1945