Legal Opinion

Matter of Airline-Arista Printing Corp., Bankrupt

Court of Appeals for the Second Circuit

Decided June 1, 1959No. 260, Docket 25012PublishedCited by 15 opinions

1Per curiam

On May 26, 1954 Airline-Arista Printing Corp. filed a petition for arrangement under Chapter XI of the Bankruptcy Act, 11 U.S.C.A. § 701 et seq. The debtor was continued in possession and transacted business until September 17, 1954 when it was adjudicated bankrupt. While the debtor continued in possession, it withheld $291.41 for taxes withheld from wages of employees but did not segregate the sums so withheld, although ordered to do so by the referee in bankruptcy. The trustee’s final report shows assets of only $544.44. Of this amount the United States claims $291.41 under § 3661 of the…

2Cases cited2 opinions

  1. City of New York v. RassnerCourt of Appeals for the Second Circuit · 1942
  2. In Re Airline-Arista Printing Corp.District Court, S.D. New York · 1957

3Cited by15 opinions

  1. Nicholas v. United StatesSupreme Court of the United States · 1966
  2. United States v. Jerome Kalishman, Trustee in Bankruptcy of Seymour Wallas and Company, BankruptCourt of Appeals for the Eighth Circuit · 1965
  3. In Re Freedomland, Inc., BankruptCourt of Appeals for the Second Circuit · 1973
  4. In Re Chicago Express, IncorporatedDistrict Court, S.D. New York · 1963
  5. In the Matter of Halo Metal Products, Inc., an Illinois Corporation. United States of America v. William L. Randall, Trustee, BankruptCourt of Appeals for the Seventh Circuit · 1969

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