Legal Opinion

Joseph P. Murphy Co.'s Assigned Estate

Supreme Court of Pennsylvania

Decided March 5, 1906No. Appeal, No. 134PublishedCited by 10 opinions

Appeal, No. 134, Jan. T., 1905, by Frederick Vietor & Achelis from order of O. P. No. 1, Phila. Co., Sept. T., 1898, No. 408, dismissing exceptions to auditor’s report in Assigned Estate of Joseph P. Murpby Company. Exceptions to report of Ira J. Williams, Esq., auditor. The opinion of the Supreme Court states the case. Errors assigned were in dismissing exceptions to auditor’s report.

1Opinion of the Court

Opinion by

Mr. Justice Brown,

In a well considered report, confirmed by the court below, the auditor who made distribution of the balance in the hands of the assignee of the Joseph P. Murphy Company, an insolvent corporation, found that the relationship existing between it and the appellants at the date of the assignment was not that of debtor and creditor, but of principal and factor. They were accordingly awarded a dividend only on $20,054.67 — the balance found to be due them after they had received upon sales made subsequently to the assignment the proceeds of the goods consigned to them.…

2Cases cited5 opinions

  1. Estate of Jamison & Co.Supreme Court of Pennsylvania · 1894
  2. Gihon v. . StantonNew York Court of Appeals · 1854
  3. Patten's AppealSupreme Court of Pennsylvania · 1863
  4. Morris v. OlwineSupreme Court of Pennsylvania · 1854
  5. Miller's EstateSupreme Court of Pennsylvania · 1876

3Cited by10 opinions

  1. California Bean Growers Ass'n v. WilliamsCalifornia Court of Appeal · 1927
  2. William F. Mosser Co. v. Cherry River Boom & Lumber Co.Supreme Court of Pennsylvania · 1927
  3. Chambersburg Trust Co. v. AlexanderSuperior Court of Pennsylvania · 1931
  4. Peckham's Assigned EstateSuperior Court of Pennsylvania · 1908
  5. Central Iron & Steel Co. v. United StatesUnited States Court of Claims · 1933

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