Legal Opinion
In re Garfield Bag & Stationery Co.
District Court, S.D. New York
Decided December 9, 1941PublishedCited by 4 opinions
1Opinion of the Court
CONGER, District Judge.
This is a petition to review the order of the Referee in Bankruptcy which reduced the filed claim of the City of New York for sales and business taxes due from the bankrupt in the sum of $2,750 to $153.15.
*710The City of New York duly filed an original proof of claim for sales and business taxes in the respective sums of $2,500 and $250. Some seven months after the last day to file claims, the City attempted to file an amended proof of claim, but the Referee refused to accept it on the ground that it was a new claim and was too late.
The Trustee moved to reduce or expunge…
2Cases cited14 opinions
- Whitney v. DresserSupreme Court of the United States · 1906
- Hutchinson v. OtisSupreme Court of the United States · 1903
- New York v. Irving Trust Co.Supreme Court of the United States · 1933
- In Re LipmanCourt of Appeals for the Second Circuit · 1933
- United States v. KelloggCourt of Appeals for the Second Circuit · 1921
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3Cited by4 opinions
- In Re Avien, Inc.District Court, E.D. New York · 1975
- In Re Gorgeous Blouse Co.District Court, S.D. New York · 1952
- Thompson-Starrett Co. v. City of New YorkNew York Supreme Court · 1956
- In re GlotzerDistrict Court, S.D. New York · 1941