Legal Opinion
In re Kittenplan
District Court, S.D. New York
Decided July 20, 1922PublishedCited by 4 opinions
1Opinion of the Court
KNOX, District Judge.
Upon petition to review and revise an order of the referee herein, awarding priority of payment of wages to Nettie Yellon, an employee of the bankrupt, to a claim of the United States for taxes.
In making the order complained of, the referee relied upon the decision of Guarantee Title & Trust Co., Trustee, v. Title Guarantee & Trust Co., 224 U. S. 152, 32 Sup. Ct. 457, 56 L. Ed. 706. That case, as I read it, is authority for the proposition that preferred labor claims have priority over debts owing the United States. The court, however, in rendering its decision, expressly…
2Cases cited4 opinions
- Guarantee Title & Trust Co. v. Title Guaranty & Surety Co.Supreme Court of the United States · 1912
- In re AndersonDistrict Court, S.D. New York · 1921
- In re WeissmanDistrict Court, D. Connecticut · 1910
- In re WeissDistrict Court, S.D. New York · 1908
3Cited by4 opinions
- United States v. HinesCourt of Appeals for the Eighth Circuit · 1924
- In re A. E. Fountain, Inc.District Court, S.D. New York · 1924
- United States v. OliverCourt of Appeals for the Ninth Circuit · 1923
- Cannon v. McKeyCourt of Appeals for the Seventh Circuit · 1924