Legal Opinion · Dissent

Franklin Trust Co. v. New Jersy

Court of Appeals for the First Circuit

Decided August 30, 1910No. 827Published

Appeal from the Circuit Court of the United States for the District of Massachusetts. Suit in equity by the Franklin Trust Company against the Milford Fink Granite Quarries. On petition of the receiver of defendant for instructions, the court made an order directing the payment of certain franchise taxes to the state of N.ew Jersey, from which complainant and other creditors appeal.

1DissentPutnam, Circuit Judge

This is an appeal .-in equity against a direction by the Circuit Court for the District of Massachusetts for the payment by a receiver of certain taxes, arising undei the *772statutes of New Jersey^ subsequently tti the ¡beginning of the proceedings by virtue of-which the receiver was-appointed, and, indeed, subsequently to his appointment. The' appeal has been argued extensively as though-it were an ordinary question of the proof of a claim against an estate in insolvency or bankruptcy, while it is not at all of that' nature. It arose in connection -with the administration of the estate in the…

2Cases cited24 opinions

  1. Meriwether v. GarrettSupreme Court of the United States · 1880
  2. New Jersey v. AndersonSupreme Court of the United States · 1906
  3. Home Insurance v. New York StateSupreme Court of the United States · 1890
  4. Union Trust Co. v. Illinois Midland Railway Co.Supreme Court of the United States · 1886
  5. Thomas v. Western Car Co.Supreme Court of the United States · 1893

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