Legal Opinion
McColgan v. Maier Brewing Co.
Court of Appeals for the Ninth Circuit
Decided March 10, 1943No. 10257PublishedCited by 10 opinions
1Opinion of the Court
HEALY, Circuit Judge.
The appeal is from an order in bankruptcy disallowing appellant’s claim for corporate franchise taxes.
In June 1932 an involuntary petition was filed against Maier Brewing Company and a receiver appointed with authority to manage and operate the business and property of the alleged bankrupt. The receiver and his successor, the latter being appointed in 1935, operated the business until September 10, 1938. Appellant, Franchise Tax Commissioner of the state of California, asserts that during this period franchise taxes based on net income were assessable under the state Bank…
2Cases cited12 opinions
- Straton v. NewSupreme Court of the United States · 1931
- Michigan v. Michigan Trust Co.Supreme Court of the United States · 1932
- Boteler v. IngelsSupreme Court of the United States · 1939
- Gillis v. CaliforniaSupreme Court of the United States · 1934
- Prudential Ins. Co. of America v. Liberdar Holding Corp.Court of Appeals for the Second Circuit · 1934
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3Cited by10 opinions
- Nicholas v. United StatesSupreme Court of the United States · 1966
- In the Matter of Jean Barclay Dolard, Bankrupt. William A. McGugin Trustee v. District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Hull v. PowellCourt of Appeals for the Ninth Circuit · 1962
- In Re BurchDistrict Court, D. Kansas · 1948
- In Re Statmaster CorporationDistrict Court, S.D. Florida · 1971
5 more not listed; retrieve them via the Exa API.