Legal Opinion
City of New York v. Bush Terminal Bldgs. Co.
Court of Appeals for the Second Circuit
Decided January 3, 1938No. 113PublishedCited by 9 opinions
1Opinion of the Court
MANTON, Circuit Judge.
The Bush Terminal Company, debtor, and the Bush Terminal Buildings Company, subsidiary debtor, are in reorganization proceedings under section 77B of the Bankruptcy Act, 11 U.S.C.A. § 207. The City of New York filed a claim for personal property taxes on coal purchased by the Bush Terminal Buildings Company, appellee. Local Law No. 25, published as No. 26 of 1934, p. 175, as amended by Local Law No. 13 of 1935, p. 120, provides for a tax of 2 per cent, upon the value of certain articles of personal property situate or owned within the City of New York. Section l(k) of…
2Cases cited10 opinions
- Helvering v. Stockholms Enskilda BankSupreme Court of the United States · 1934
- Gooch v. United StatesSupreme Court of the United States · 1936
- United States v. ChaseSupreme Court of the United States · 1890
- People v. RyanNew York Court of Appeals · 1937
- United States v. MescallSupreme Court of the United States · 1909
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3Cited by9 opinions
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- United States v. Robert MackayCourt of Appeals for the Fifth Circuit · 2014
- Commissioner of Internal Revenue v. Charles P. Ide and Martha M. IdeCourt of Appeals for the Third Circuit · 1964
- Hartman v. Merged Area VI Community CollegeSupreme Court of Iowa · 1978
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