In re Heller, Hirsh & Co.
Court of Appeals for the Second Circuit
Appeal from the District Court of the United States for the Southern District of New York. In the matter of Heller, Hirsh & Co., a corporation, bankrupt. A petition by the United States attorney for an order directing the trustee of the bankrupt to pay to the collector of internal revenue for the Second district of New York $2,400 as taxes on income under Act Sept. 8, 1916, as a preferred claim, was denied, and the government appeals.
1Per curiam
The United States attorney filed a petition for an order directing the trustee of the bankrupt corporation to pay to the collector of internal revenue for the Second district of New York the sum of $2,400 under Act Sept. 8, 1916, c. 463, 39 Stat. 756, as taxes upon income for the year 1916, as a preferred claim. The trustee was not carrying on the business of the bankrupt, and the funds said to constitute net income were the result of a compromise made by him with a foreign corporation of a claim for nonpayment of salary and commissions by the foreign corporation to the bankrupt corporation…
2Cases cited7 opinions
- Towne v. EisnerSupreme Court of the United States · 1918
- United States v. WhitridgeSupreme Court of the United States · 1913
- Clement National Bank v. VermontSupreme Court of the United States · 1913
- Edwards v. KeithCourt of Appeals for the Second Circuit · 1916
- William R. Compton Co. v. AllenDistrict Court, S.D. Iowa · 1914
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- In the Matter of I. J. Knight Realty Corp., Bankrupt. Appeal of United States of AmericaCourt of Appeals for the Third Circuit · 1974
- In Re Owl Drug Co.District Court, D. Nevada · 1937
- United States v. MetcalfCourt of Appeals for the Ninth Circuit · 1942
- United States v. Chicago & E. I. Ry. Co.District Court, N.D. Illinois · 1924
- In Re Statmaster CorporationDistrict Court, S.D. Florida · 1971
4 more not listed; retrieve them via the Exa API.