Legal Opinion
Pomper v. United States
Court of Appeals for the Second Circuit
Decided March 28, 1952No. 22261_1PublishedCited by 15 opinions
1Opinion of the Court
FRANK, Circuit Judge.
In rejecting the claims for priority, the Referee recognized that obligations incurred by a debtor-in-possession — in carrying on the business, whether for wages, goods, or taxes — are normally entitled to first priority as legitimate expenses of administration within the meaning of Section 64, sub. a(1). 11 U.S.C.A. § 104, sub. a(1). Thus, there are many decisions holding that state franchise taxes on the privilege of doing business accruing during bankruptcy proceedings are administrative expenses. In re Thornycroft, Inc., 2 Cir. 120 F.2d 469; In re Fonda, 2 Cir., 126…
2Cases cited6 opinions
- Helvering v. New York Trust Co.Supreme Court of the United States · 1934
- Michigan v. Michigan Trust Co.Supreme Court of the United States · 1932
- New York v. JersawitSupreme Court of the United States · 1924
- Zimmer v. New York State Tax CommissionCourt of Appeals for the Second Circuit · 1942
- Thornycroft Apartments, Inc. v. State Tax CommissionCourt of Appeals for the Second Circuit · 1941
1 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Otte v. United StatesSupreme Court of the United States · 1974
- Matter of Lumara Foods of America, Inc.United States Bankruptcy Court, N.D. Ohio · 1985
- In the Matter of John Horne Company, Bankrupt. United States of America v. S. Harvey Klein, Trustee of the Estate of John Horne CompanyCourt of Appeals for the Seventh Circuit · 1955
- In Re Freedomland, Inc., BankruptCourt of Appeals for the Second Circuit · 1973
- Armadillo Corporation v. EnnisCourt of Appeals for the Tenth Circuit · 1977
10 more not listed; retrieve them via the Exa API.