In re E. C. Fisher Corp.
District Court, D. Massachusetts
In Bankruptcy. In the matter of the E. C. Fisher Corporation, bankrupt. On review of an order of the referee.
1Opinion of the Court
MORTON, District Judge.
[1] Section 64a of the Bankruptcy Act, which makes taxes preferred claims, provides that a trustee shall be credited with the amounts paid therefor upon filing receipts of the proper public officers; and it further provides that “in case any question arises as to the amount or legality of any such tax, the same shall be heard and determined by the court.” The tax asserted by the public officer and evidenced by his bill would ordinarily represent the final determination of the taxing authority. The power explicitly given to the bankruptcy court to hear and determine “any…
2Cases cited1 opinion
- New Jersey v. AndersonSupreme Court of the United States · 1906
3Cited by20 opinions
- Millsaps v. United States (In Re Millsaps)United States Bankruptcy Court, M.D. Florida · 1991
- City of Springfield v. Hotel Charles Co.Court of Appeals for the First Circuit · 1936
- Henderson County, NC v. WilkinsCourt of Appeals for the Fourth Circuit · 1930
- In Re SheinmanDistrict Court, E.D. Pennsylvania · 1926
- In re W. P. Williams Oil Corp.District Court, W.D. Kentucky · 1920
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