In re the General Assignment for the Benefit of Creditors of Rockaway Paint Centre, Inc.
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
' Johnston, J.
The facts are not in dispute. On October 25, 1935, the assignor, Rockaway Paint Centre, Inc., made an assignment for the benefit of creditors. Thereafter the city of New York filed a claim for $164.56 (plus penalty), representing taxes due on sales made by the assignor prior to the assignment. These taxes were imposed under Local Law No. 24 (published as No. 25, p. 164) of the New York City Local Laws of 1934,- and were collected by the assignor. The assignees admit the claim is valid as a general one. The city asserts its claim is entitled to priority. The Special Term so…
2Cases cited9 opinions
- Marshall v. New YorkSupreme Court of the United States · 1920
- Matter of Carnegie Trust CompanyNew York Court of Appeals · 1912
- Central Trust Co. v. New York City & Northern RailroadNew York Court of Appeals · 1888
- New York Steam Corp. v. City of New YorkNew York Court of Appeals · 1935
- In re Carnegie Trust Co.Appellate Division of the Supreme Court of the State of New York · 1912
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3Cited by11 opinions
- United States v. Oscar PorcelliCourt of Appeals for the Second Circuit · 1989
- United States v. Melvin Miller and Jay AdolfCourt of Appeals for the Second Circuit · 1993
- Smith v. Meader Pen Corp.Appellate Division of the Supreme Court of the State of New York · 1938
- In re Jayrose Millinery Co.District Court, S.D. New York · 1937
- In Re HarrisSupreme Court of Oklahoma · 1939
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