Legal Opinion
National Foundry Co. Of N.Y., Inc., Debtor-Appellant v. Director of Internal Revenue, Claimant-Appellee
Court of Appeals for the Second Circuit
Decided January 20, 1956No. 23778_1PublishedCited by 36 opinions
1Opinion of the Court
CLARK, Chief Judge.
The debtor, National Foundry Co. of N. Y. Inc., filed its petition for arrangement below on March 9, 1954, and on August 2, 1954, a bankruptcy referee confirmed its plan of arrangement. The confirmation order contained an express provision precluding the United States, as well as the State and City of New York, from asserting any claim against the debtor for penalties and interest other than those already filed and allowed, thus excluding any such penalties and interest accruing after the filing of the petition. Thereafter the debtor moved to enjoin the District Director of…
2Cases cited8 opinions
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- City of New York v. SaperSupreme Court of the United States · 1949
- Shelton v. Gill, Collector of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
- Evans v. Dearborn MacHinery Movers Co., IncCourt of Appeals for the Sixth Circuit · 1953
- Sword Line, Inc. v. Industrial Commissioner of State of New YorkCourt of Appeals for the Second Circuit · 1954
3 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- United States v. River Coal Company, Inc. Polls Creek Coal Company, Inc. New Brush Creek Mining, Inc.Court of Appeals for the Sixth Circuit · 1984
- Botta v. ScanlonCourt of Appeals for the Second Circuit · 1963
- United States v. J. Allen Harrington, Trustee, in the Matter of G. N. Childress, Dba Childress Transportation Company, BankruptCourt of Appeals for the Fourth Circuit · 1959
- In Re Jaylaw Drug, Inc., Debtor. Jaylaw Drug, Inc. v. United States Internal Revenue Service, and Empire National BankCourt of Appeals for the Second Circuit · 1980
- 9 Collier bankr.cas.2d 1377, Bankr. L. Rep. P 69,412 in Re Boston and Maine Corporation, Debtor. Appeal of City of CambridgeCourt of Appeals for the First Circuit · 1983
31 more not listed; retrieve them via the Exa API.