In re Otto F. Lange Co.
District Court, N.D. Iowa
In Bankruptcy. On certificate of referee.
1Opinion of the Court
REED, District Judge.
The Otto F. Lange Company, an Iowa corporation having its principal place of business in the city of Dubuque, in Dubuque comity, this state, was adjudged bankrupt by this court in November, 1907. It was a retail dealer in tobacco and cigars, inchiding cigarettes, and Dubuque county has filed a claim for taxes, including a'cigarette tax for $150, due from the bankrupt to the county, and asks that it be allowed as a preferred claim against the bankrupt estate. The cigarette tax is for the six months immediately preceding the bankruptcy, and is imposed upon the bankrupt…
2Cases cited8 opinions
- York Manufacturing Co. v. CassellSupreme Court of the United States · 1906
- New Jersey v. AndersonSupreme Court of the United States · 1906
- Thompson v. FairbanksSupreme Court of the United States · 1905
- Lane County v. OregonSupreme Court of the United States · 1869
- Hodge v. Muscatine CountySupreme Court of the United States · 1905
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3Cited by13 opinions
- In Re Mid America Co.District Court, S.D. Illinois · 1939
- In Re Wm. Akers, Jr., Co.Court of Appeals for the Third Circuit · 1941
- In re FarrellDistrict Court, W.D. Washington · 1914
- State Industrial Accident Commission v. AebiOregon Supreme Court · 1945
- Safeco Insurance Co. of America v. Norris (In Re Norris)United States Bankruptcy Court, E.D. Tennessee · 1989
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