Legal Opinion
City of New York v. Rassner
Court of Appeals for the Second Circuit
Decided April 21, 1942No. 234PublishedCited by 42 opinions
1Opinion of the Court
CLARK, C. E., Circuit Judge.
This case calls for a determination of the effect in bankruptcy of the New York City Sales Tax Law, Administrative Code, c. 41, Tit. N, § 41 — 2.0, subd. e, as amended by Local Law No'. 79 of 1940, page 354, which makes a vendor a “trustee” when collecting the sales tax from vendees. The city asserts that, by virtue of its status as a beneficiary, its claim for taxes collected during the continuation of a business under bankruptcy is for direct restitution from any funds of the estate, and thus comes ahead even of expenses of administration. The trustee of the…
2Cases cited22 opinions
- Pepper v. LittonSupreme Court of the United States · 1939
- New Jersey v. AndersonSupreme Court of the United States · 1906
- Moore v. BaySupreme Court of the United States · 1931
- City of New York v. FeiringSupreme Court of the United States · 1941
- United States v. New YorkSupreme Court of the United States · 1942
17 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Nicholas v. United StatesSupreme Court of the United States · 1966
- United States v. RandallSupreme Court of the United States · 1971
- Morris Plan Industrial Bank of New York v. SchornCourt of Appeals for the Second Circuit · 1943
- Hercules Service Parts Corp. v. United StatesCourt of Appeals for the Sixth Circuit · 1953
- United States v. Jerome Kalishman, Trustee in Bankruptcy of Seymour Wallas and Company, BankruptCourt of Appeals for the Eighth Circuit · 1965
37 more not listed; retrieve them via the Exa API.