City of New York v. Hall
Court of Appeals for the Second Circuit
1Opinion of the Court
FRANK, Circuit Judge.
Enough has been done here to bring the City’s claims within Section 67, sub. b, 11 U.S.C.A. § 107, sub. b. The sole issue is whether they came within Section 67, sub. c, so that they are subordinated to the administration expenses covered by clauses (1) and (2) of Section 64, sub. a, 11 U.S. C.A. § 104, sub. a. And that depends on whether the lien was “accompanied by possession” of the property, which, in turn, depends on the answer to the question whether “possession”, as used in Section 67, sub. c, means merely “constructive” possession, for obviously there was not…
2Cases cited10 opinions
- United States v. FornessCourt of Appeals for the Second Circuit · 1942
- Prudence Realization Corp. v. GeistSupreme Court of the United States · 1942
- National Safe Deposit Co. v. SteadSupreme Court of the United States · 1914
- Commissioner of Internal Revenue v. MarshallCourt of Appeals for the Second Circuit · 1942
- Andrews v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1943
5 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Gardner v. New JerseySupreme Court of the United States · 1947
- United States v. Edward I. Eiland, Trustee in Bankruptcy of Sport Coal Company, Inc., a Corporation, BankruptCourt of Appeals for the Fourth Circuit · 1955
- Goggin v. Division of Labor Law Enforcement of Cal.Supreme Court of the United States · 1949
- United States v. Cambio Exacto, S.A.Court of Appeals for the Second Circuit · 1999
- United States v. Cambio Exacto, S.A.Court of Appeals for the Second Circuit · 1999
21 more not listed; retrieve them via the Exa API.