Legal Opinion
In Re the Assignment for the Benefit of Creditors of Lincoln Chair & Novelty Co.
New York Court of Appeals
Decided May 25, 1937PublishedCited by 19 opinions
1Opinion of the CourtLehman, J.
In March, 1934, Lincoln Chair & Novelty Co., Inc., made a general assignment for the benefit of creditors. The State of New York filed a proof of claim for $110 for unpaid corporate franchise taxes for the period of four years beginning November 1, 1929. It is stipulated that these taxes “ were duly assessed and Hquidated in the sum of $110, plus interest, and that notices were sent by the Tax Department before the date of the general assignment herein, March 23, 1934.” The United States also filed a claim for $3,924.56 for income taxes for the year 1932. That claim arises from a reaudit of…
2Cases cited5 opinions
- New York v. MacLaySupreme Court of the United States · 1933
- County of Spokane v. United StatesSupreme Court of the United States · 1929
- Thelusson v. SmithSupreme Court of the United States · 1817
- United States v. KnottSupreme Court of the United States · 1936
- Matter of Kupshire Coats, Inc.New York Court of Appeals · 1936
3Cited by19 opinions
- In Re the Accounting of GrunerNew York Court of Appeals · 1946
- In Re the General Assignment for the Benefit of Creditors of Pavone Textile Corp.New York Court of Appeals · 1951
- Smith v. Meader Pen Corp.Appellate Division of the Supreme Court of the State of New York · 1938
- In Re David Brown Printing Co.New York Court of Appeals · 1941
- Lyford v. State of New YorkCourt of Appeals for the Second Circuit · 1944
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