Legal Opinion

Boyle v. Wells

Court of Appeals for the Sixth Circuit

Decided April 13, 1939No. 7708PublishedCited by 2 opinions

1Opinion of the Court

HAMILTON, Circuit Judge.

This is an appeal from a decree of the District Court denying petition to review an order of the Referee in Bankruptcy.

The bankrupt, a corporation, was for many years engaged in the business of manufacturing and repairing auto, truck and bus bodies and special tractor equipment in two plants in Cleveland, Ohio, until it went into bankruptcy in 1935.

For the years 1932, 1933, 1934 and 1935, it filed with the Auditor of Cuyahoga County returns of personal property for the assessment of taxes in which it valued its inventory, machinery and equipment at cost, as shown by…

2Cases cited20 opinions

  1. New Jersey v. AndersonSupreme Court of the United States · 1906
  2. Whitney v. DresserSupreme Court of the United States · 1906
  3. Van Huffel v. HarkelrodeSupreme Court of the United States · 1931
  4. Southern Railway Co. v. GraySupreme Court of the United States · 1916
  5. Ohio Valley Bank Co. v. MackCourt of Appeals for the Sixth Circuit · 1906

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3Cited by2 opinions

  1. In Re Gustav Schaefer Co.Court of Appeals for the Sixth Circuit · 1939
  2. Mid-Continent Pipe Line Company v. CouringtonSupreme Court of Oklahoma · 1957

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