Application of Willmann
Supreme Court of Connecticut
Appeal from an order and decree of the Superior Court in New Haven County, Webb, /./.adjudging that it had no jurisdiction to hear and determine the claims of the United States for taxes alleged to be due from the Derby Manufacturing Company, but requiring the trustees in liquidation of said Company to pay such claims as the Commissioner of Internal Revenue should determine to be due, and authorizing them to sue for the refunding of any tax so paid.
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Appeal from an order and decree of the Superior Court in New Haven County, Webb, /./.adjudging that it had no jurisdiction to hear and determine the claims of the United States for taxes alleged to be due from the Derby Manufacturing Company, but requiring the trustees in liquidation of said Company to pay such claims as the Commissioner of Internal Revenue should determine to be due, and authorizing them to sue for the refunding of any tax so paid. The applicants are trustees in liquidation of the Derby Manufacturing Company, acting under the provisions of the General Statutes, § 3447, who,…
1Opinion of the CourtCurtis, J.
The trustees applied to the Superior Court for a limitation of time for the presentation of claims against the corporation under § 3448 of the General Statutes, and a limitation was made by the court. The trustees were thereafter winding up the corporation under the direction of the court, and were authorized to secure the direction of the court in the same manner as if they were receivers.
The trustees claimed that their possession of the assets was the custody of the law, that they were, under General Statutes, §§ 3447 and 3448, receivers of the court. In this application they asked that the…
2Cases cited4 opinions
- Snyder v. MarksSupreme Court of the United States · 1883
- Collector v. HubbardSupreme Court of the United States · 1871
- Hubbard v. BrainardSupreme Court of Connecticut · 1869
- Willmann v. WalshSupreme Court of Connecticut · 1921
3Cited by1 opinion
- In Re Beaver Dam Co.Connecticut Superior Court · 1939