New Jersey v. Lovell
Court of Appeals for the Third Circuit
Appeal from the District Court of the United States for the District of New Jersey. In the matter of the Halsey Electric Generator Company, bankrupt. From an order of the District Court (175 Fed. 825), the State of New Jersey appeals.
1Opinion of the Court
BUFFINGTON, Circuit Judge.
In the court below the Halsey Electric Generator Company, a corporation of the state of New Jersey, was adjudged bankrupt. Its property was covered by fixed liens, and all moneys realized from its unincumbered-effects were required to pay expenses incurred by the receiver in preserving its property, pending litigation over the question of adjudication. The state of New Jersey contended that all of said funds should be applied to pay a franchise tax it had imposed on such corporations. The court below, however, ordered the fund be applied “to pay the actual and…
2Cases cited1 opinion
- Bank of Columbia v. OkelySupreme Court of the United States · 1819
3Cited by19 opinions
- Smith v. CommissionerUnited States Board of Tax Appeals · 1931
- Bauer v. Wilkes-Barre Light Co.Supreme Court of Pennsylvania · 1922
- In re Wyley Co.District Court, N.D. Georgia · 1923
- Bird v. City of RichmondCourt of Appeals for the Fourth Circuit · 1917
- In Re C. J. Rowe & Bros.District Court, W.D. Pennsylvania · 1927
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