Legal Opinion

In re Bushnell

District Court, D. Connecticut

Decided July 9, 1914No. 3002Published

In Bankruptcy. In the matter of bankruptcy proceedings of Henry E. Bushnell, bankrupt. Appeal by the City and Town of Meriden from a referee’s order disallowing certain taxes and interest owed by the bankrupt and claimed to be due the city and town, under Bankruptcy Act, § 64a.

1Opinion of the Court

THOMAS, District Judge.

The city of Meriden claims to be a preferred creditor of the bankrupt, Henry E. Bushnell, for city taxes, *652with interest due and unpaid amounting on June 11, 1913, to $688.80 for the years and in the amounts as follows:

The town of Meriden also claims to be a preferred creditor for taxes and interest amounting on said day to $737.20, for the years and in the amounts as follows:

Said taxes were assessed and levied by the city and town upon personal property of the bankrupt, consisting of goods and property used by him in the business of a retail grocery and liquor store,…

2Cases cited4 opinions

  1. New Jersey v. AndersonSupreme Court of the United States · 1906
  2. Union School District v. BishopSupreme Court of Connecticut · 1904
  3. In re WeissmanDistrict Court, D. Connecticut · 1910
  4. City of Waterbury v. O'LoughlinSupreme Court of Connecticut · 1907

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