Legal Opinion
McCormick v. Puritan Coal Min. Co.
Court of Appeals for the Third Circuit
Decided May 16, 1930No. 4315PublishedCited by 8 opinions
1Opinion of the Court
WOOLLEY, Circuit Judge.
There is only one question of law in this ease hut, oddly enough, there are two barriers that must be removed before it can bo decided.
The question is whether receivership funds are liable for penalties for the nonpayment of local taxes against a corporation’s property which have been incurred since the appointment of receivers. Unless thwarted by procedural matters presently to be considered we shall decide this question against the allowance of claims for penalties, conformably with the opinion of the learned trial j udge, on these lines:
The penalties claimed by the…
2Cases cited7 opinions
- Thomas v. Western Car Co.Supreme Court of the United States · 1893
- People v. . American Loan Trust Co.New York Court of Appeals · 1902
- Coy v. Title Guarantee & Trust Co.Court of Appeals for the Ninth Circuit · 1915
- Tredegar Co. v. Seaboard Air Line Ry.Court of Appeals for the Fourth Circuit · 1910
- McCormick v. Puritan Coal Mining Co.Court of Appeals for the Third Circuit · 1928
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- City of New York v. SaperSupreme Court of the United States · 1949
- Board of Com'rs of Sweetwater County, Wyo. v. BernardinCourt of Appeals for the Tenth Circuit · 1934
- Burco, Inc. v. WhitworthCourt of Appeals for the Fourth Circuit · 1936
- State of California v. HiseyCourt of Appeals for the Ninth Circuit · 1936
- International Shoe Co. v. Picard & Geismar, Ltd.District Court, E.D. Louisiana · 1939
3 more not listed; retrieve them via the Exa API.