Legal Opinion
In re J. Menist & Co.
Court of Appeals for the Second Circuit
Decided April 9, 1923No. 244PublishedCited by 15 opinions
1Opinion of the CourtHough, Circuit Judge
(after stating the facts as above). The_ fundamental proposition thought to justify this appeal is that a tax is not a debt. This is usually true; taxes are not treated as debts, because the latter are obligations founded on contract, while taxes are imposts levied by government and operating in invitum. Meriwether v. Garrett, 102 U. S. 472, at pages 513, 514, 26 L. Ed. 197. But we are here concerned only with the bankruptcy statute, and a tax, whether due to the nation, to a state, or any other lawful taxing power, is a species of debt under that act. This is because it is called a debt by…
2Cases cited9 opinions
- Meriwether v. GarrettSupreme Court of the United States · 1880
- In re Sherwoods, Inc.Court of Appeals for the Second Circuit · 1913
- Agency of Canadian Car & Foundry Co. v. American Can Co.Court of Appeals for the Second Circuit · 1919
- Fontenot v. AccardoCourt of Appeals for the Fifth Circuit · 1922
- In re KallakDistrict Court, D. North Dakota · 1906
4 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- City of New York v. SaperSupreme Court of the United States · 1949
- Hammer v. TuffyCourt of Appeals for the Second Circuit · 1944
- Intercounty Operating Corp. v. CommissionerUnited States Tax Court · 1944
- Horn v. Boone County, Neb.Court of Appeals for the Eighth Circuit · 1930
- Marc Stuart Goldberg, P.C. v. City of New York (In Re Navis Realty, Inc.)United States Bankruptcy Court, E.D. New York · 1996
10 more not listed; retrieve them via the Exa API.