In re Green
District Court, N.D. Iowa
In Bankruptcy. On exceptions to ruling of referee on claim of O’Brien county for taxes.
1Opinion of the Court
SHIRAS, District Judge.
From the record in this case it appears that on May 28, 1901, William. C. Green was adjudged a bankrupt upon a petition filed against him by his creditors. It further appears that prior to October, 1899, the bankrupt and one N. H. *119Green had been engaged in business at Sheldon, Iowa, under the firm name of W. C. Green & Co., and during the years 1897, 1898, and 1899 there were assessed taxes against said firm in the aggregate sum of $240, being the taxes levied for state and county purposes. About October 1, 1899, the firm was dissolved and ceased to do business, leaving…
2Cases cited7 opinions
- Case v. BeauregardSupreme Court of the United States · 1879
- Fitzpatrick v. FlannaganSupreme Court of the United States · 1882
- Amsinck v. BeanSupreme Court of the United States · 1875
- In re WilcoxDistrict Court, D. Massachusetts · 1899
- In re KellerDistrict Court, N.D. Iowa · 1901
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3Cited by6 opinions
- William J. Rochelle, Jr., Trustee v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- In re JanesCourt of Appeals for the Second Circuit · 1904
- In re HendersonDistrict Court, N.D. West Virginia · 1906
- In re HullDistrict Court, N.D. Ohio · 1915
- In re JanesDistrict Court, W.D. New York · 1904
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