Kennebec Box Co. v. OS Richards Corporation
Court of Appeals for the Second Circuit
Mr. Johnston, as receiver and appellee m this matter, officially holds some $28,000, which is insufficient to discharge the expenses of the receivership. There is no fund wherewith to pay creditors of Kennebec Company existing at the time bill was filed.
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Mr. Johnston, as receiver and appellee m this matter, officially holds some $28,000, which is insufficient to discharge the expenses of the receivership. There is no fund wherewith to pay creditors of Kennebec Company existing at the time bill was filed. The circumstances from which this situation has resulted are fully set forth in the statement of facts prefixed to the appeal of Lee S. Richards in this same case, in which opinion will be filed cotemporaneously with this decision. 7 F.(2d) -. The present proceeding began by Mr. Johnston, as receiver, praying the court’s instructions upon the…
1Opinion of the Court
HOUGH, Circuit Judge.
The record before us is an insufficient groundwork for some of the arguments at bar. It is impossible to argue therefrom that the United States has or ever had a lien upon'any fund in respect of these taxes, or any of them, so that R. S. § 3186, as amended (Comp. St. § 5908), may apply. That statute declares that a tax shall be “a lien in favor of the United States from the time when the assessment list was received by the collector,” etc. There is no evidence whatever as to when any assessment list was received by anybody. We know nothing except that a demand for some…
2Cases cited3 opinions
- United States v. OklahomaSupreme Court of the United States · 1923
- Equitable Trust Co. of New York v. Connecticut Brass & Mfg. Corp.Court of Appeals for the Second Circuit · 1923
- Strain, State Bank Com'r v. United States Fidelity & Guaranty Co.Court of Appeals for the Eighth Circuit · 1923
3Cited by21 opinions
- Winslow v. Harold G. Ferguson Corp.California Supreme Court · 1944
- United States v. StonehillCourt of Appeals for the Ninth Circuit · 1983
- United States v. StonehillCourt of Appeals for the Ninth Circuit · 1983
- In Re Avorn Dress Co.Court of Appeals for the Second Circuit · 1935
- Coson v. United StatesDistrict Court, S.D. California · 1958
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