Legal Opinion
In the Matter of Avien, Inc., Debtor. The City of New York v. Avien, Inc.
Court of Appeals for the Second Circuit
Decided March 10, 1976No. 271, Docket 75-5005PublishedCited by 19 opinions
1Opinion of the Court
MOORE, Circuit Judge:
The City of New York (“City”) appeals from an order of the District Court, 390 F.Supp. 1335, affirming a decision of the bankruptcy judge expunging the City’s claim against the bankrupt, Avien, Inc. (“Avien”) 1 for allegedly unpaid corporation taxes in the amount of $17,789.32. The claim is predicated upon the following undisputed facts and the sole legal issue is the application of the loss carryback and carryover provisions of the City’s General Corporation Tax, Administrative Code of the City of New York, § R46-2.0(8)(f), 2 which in turn basically follow the federal…
2Cases cited11 opinions
- Chartier Real Estate Co. v. CommissionerUnited States Tax Court · 1969
- Chartier Real Estate Company, Inc. v. Commissioner of Internal Revenue, (Three Cases)Court of Appeals for the First Circuit · 1970
- In Re Avien, Inc.District Court, E.D. New York · 1975
- Olympic Foundry Company, a Washington Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1974
- Mutual Assurance Society of Virginia Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1974
6 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Raleigh v. Illinois Department of RevenueSupreme Court of the United States · 2000
- United States v. Paul v. OatesCourt of Appeals for the Second Circuit · 1977
- In The Matter Of Fidelity Holding Company, Ltd.Court of Appeals for the Fifth Circuit · 1988
- In Re PremoUnited States Bankruptcy Court, E.D. Michigan · 1990
- Bodine Electric Co. v. AllphinIllinois Supreme Court · 1980
14 more not listed; retrieve them via the Exa API.