Legal Opinion

In Re International Match Corporation

Court of Appeals for the Second Circuit

Decided August 12, 1935No. 431PublishedCited by 11 opinions

1Opinion of the Court

CHASE, Circuit Judge.

The bankrupt, a corporation organized under the laws of Delaware, was adjudicated a bankrupt in the District Court for the Southern District of New York on April 19, 1932. The appellee is its trustee. The appellant has filed its claim for franchise taxes for the year 1932, which were payable April 1, 1933, and for the year 1933, payable April 1, 1934. Although the claim was filed subsequent to the time limited in a bar order, the order was modified to permit filing and nothing now turns upon that. The claims were expunged upon the theory that they were not provable under…

2Cases cited9 opinions

  1. New Jersey v. AndersonSupreme Court of the United States · 1906
  2. Manhattan Properties, Inc. v. Irving Trust Co.Supreme Court of the United States · 1934
  3. Michigan v. Michigan Trust Co.Supreme Court of the United States · 1932
  4. New York v. JersawitSupreme Court of the United States · 1924
  5. Swarts v. HammerSupreme Court of the United States · 1904

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3Cited by11 opinions

  1. Matter of OPM Leasing Services, Inc.United States Bankruptcy Court, S.D. New York · 1987
  2. Thompson v. State of LouisianaCourt of Appeals for the Eighth Circuit · 1938
  3. In Re Freedomland, Inc., BankruptCourt of Appeals for the Second Circuit · 1973
  4. In Re KopfDistrict Court, E.D. New York · 1969
  5. Berryhill v. GerstelCourt of Appeals for the Fifth Circuit · 1952

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