Legal Opinion
Pennsylvania v. Stocker
Court of Appeals for the Third Circuit
Decided March 29, 1934No. 5259PublishedCited by 2 opinions
1Opinion of the Court
WOOLLEY, Circuit Judge.
Penn Petroleum & Supply Company was an agent of the Commonwealth of Pennsylvania for collecting liquid fuel taxes. Having collected, but not having paid over, $1,-984.07 of such taxes, the company became bankrupt. Before its bankruptcy the Commonwealth had not filed a certificate of lien against the fund as it might have done. Therefore it did the next best thing which was to file with the referee a claim against the bankrupt estate not as a lienor and not for taxes but merely for a debt, asserting priority of a sovereign in payment over other creditors. Its claim of…
2Cases cited8 opinions
- Marshall v. New YorkSupreme Court of the United States · 1920
- Booth & Flinn, Ltd. v. MillerSupreme Court of Pennsylvania · 1912
- South Philadelphia State Bank's InsolvencySupreme Court of Pennsylvania · 1929
- In re the Judicial Settlement of the Account of NiedersteinAppellate Division of the Supreme Court of the State of New York · 1912
- American Bonding Co. of Baltimore v. ReynoldsDistrict Court, D. Montana · 1913
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3Cited by2 opinions
- In re C. Lewis Lavine, Inc.District Court, D. New Jersey · 1941
- In re Follansbee Bros.District Court, W.D. Pennsylvania · 1935