Legal Opinion
In the Matter of I. C. Herman & Co., Inc., Debtor-Appellee v. Taub, Hummel & Schnall, Inc., Claimant-Appellant
Court of Appeals for the Second Circuit
Decided October 15, 1974No. 556, Docket 73-2042PublishedCited by 11 opinions
1Opinion of the Court
TIMBERS, Circuit Judge:
On this appeal from an order entered in a Chapter XI proceeding in the Southern District of New York, John M. Cannella, District Judge, the sole question is whether voluntary payment by a customs broker of United States customs duties due from an importer entitles the broker in the importer’s Chapter XI proceeding to the priority to which the government would be entitled for debts due the government. The district court and the bankruptcy referee answered the question in the negative. We affirm.
Appellant Taub, Hummel & Sehnall, Inc. (Taub) is a customs broker. Appellee…
2Cases cited4 opinions
- Union Brokerage Co. v. JensenSupreme Court of the United States · 1944
- In the Matter of Chicago Express, Incorporated, Bankrupt. The Pennsylvania Railroad Company v. Chicago Express, IncorporatedCourt of Appeals for the Second Circuit · 1964
- R. J. Saunders & Co., Inc. v. Donald Vincent, Trustee of Chemo Puro Manufacturing Corporation, BankruptCourt of Appeals for the Second Circuit · 1962
- In re Chemo Puro Manufacturing Corp.District Court, S.D. New York · 1962
3Cited by11 opinions
- Old Republic Insurance v. Hansa World Cargo Service, Inc.District Court, S.D. New York · 1999
- In Re Chateaugay CorporationDistrict Court, S.D. New York · 1995
- U.S. Life Title Insurance Co. of Dallas v. Kisich (In Re Kisich)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1983
- In Re REA Express, Inc.District Court, S.D. New York · 1977
- In Re TygrettUnited States Bankruptcy Court, C.D. Illinois · 1987
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