Legal Opinion
United States v. Roth
Court of Appeals for the Second Circuit
Decided January 23, 1948No. 100, Docket 20780PublishedCited by 38 opinions
1Opinion of the Court
SWAN, Circuit Judge.
This appeal raises two distinct questions, one relating to the amendment of claims in bankruptcy, the other relating to set-offs against a claim by the United States for taxes. The facts were stipulated.
On the date of his adjudication, May 28, 1943, the bankrupt owed the United States taxes for the years 1938, 1942 and 1943. In due time the collector of internal revenue filed a proof of claim, one item of which was $4,847.47, plus interest of $1,-059.71, for unpaid income tax for “the year 1939.” After expiration of the time for filing claims, the trustee moved to expunge…
2Cases cited25 opinions
- United States v. ShawSupreme Court of the United States · 1940
- Sawyer v. HoagSupreme Court of the United States · 1873
- Cumberland Glass Manufacturing Co. v. De Witt & Co.Supreme Court of the United States · 1915
- Libby v. HopkinsSupreme Court of the United States · 1881
- In Re Monongahela Rye Liquors, Inc.Court of Appeals for the Third Circuit · 1944
20 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- International Controls Corp. v. Robert L. Vesco, and Vesco & Co., Inc.Court of Appeals for the Second Circuit · 1977
- City of New York v. SaperSupreme Court of the United States · 1949
- Ohio v. Madeline Marie Nursing HomesCourt of Appeals for the Sixth Circuit · 1982
- Menick v. HoffmanCourt of Appeals for the Ninth Circuit · 1953
- Fore Improvement Corporation, .Appellant v. George R. Selig, Trustee-Appellee. In the Matter of Tru-Seal Aluminum Products Corp., BankruptCourt of Appeals for the Second Circuit · 1960
33 more not listed; retrieve them via the Exa API.