In re Wyoming Valley Ice Co.
District Court, M.D. Pennsylvania
In Bankruptcy. On certificate from H. A. Fuller, referee.
1Opinion of the Court
ARCHBALD, District Judge.
An account was duly settled against the bankrupt corporation by the -fiscal officers of the state of Pennsylvania, for $904.50, the taxes due from resident holders of its bonds for the years 1901 to 1903 inclusive. Priority of payment is. claimed for this as a tax, under the provisions of Bankr. Act July 1, 1898, c. 541, § 64a, 30 Stat. 563 [U. S. Comp. St. 1901, p. 3441], and the referee has allowed it. There can be no question as to its right to be so preferred, if such is its character (In re Prince & Walter, 12 Am. Bankr. Rep. 615, 131 Fed. 546; City of…
2Cases cited7 opinions
- Commonwealth v. Delaware Div. Canal Co.Supreme Court of Pennsylvania · 1889
- In re Prince & WalterDistrict Court, M.D. Pennsylvania · 1904
- Cleveland Foundry Co. v. Detroit Vapor Stove Co.Court of Appeals for the Sixth Circuit · 1904
- City of Chattanooga v. HillCourt of Appeals for the Sixth Circuit · 1905
- Commonwealth v. Lehigh Valley R. Co.Supreme Court of Pennsylvania · 1889
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3Cited by10 opinions
- Nolte v. Hudson Nav. Co.Court of Appeals for the Second Circuit · 1925
- Durlach Bros. v. DomenechSupreme Court of Puerto Rico · 1934
- In Re FrankDistrict Court, S.D. New York · 1939
- In Re LazaroffCourt of Appeals for the Second Circuit · 1936
- In Re HarrisSupreme Court of Oklahoma · 1939
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