Legal Opinion

Standard Oil Company, an Indiana Corporation v. Edward H. Kurtz, Trustee of Meadow Rock Company, Bankrupt

Court of Appeals for the Eighth Circuit

Decided April 15, 1964No. 17299_1PublishedCited by 20 opinions

1Opinion of the Court

BLACKMUN, Circuit Judge.

Standard Oil Company appeals from the district court’s order affirming the Referee’s denial of Standard’s claim for priority under § 64, sub. a (4) of the Bankruptcy Act, 11 U.S.C.A. § 104, sub. a(4). 1 The controversy concerns the Nebraska tax imposed by R.R.S. Neb.1943, ch. 66, art. 4, with respect to “motor vehicle fuels”. The facts are stipulated.

On an involuntary petition, Meadow Rock Company, Springfield, Nebraska, was adjudged bankrupt on October 3, 1960. Standard filed its claim in the amount of $49,519.11 for gasoline and other petroleum products sold to the…

2Cases cited43 opinions

  1. Nathanson v. National Labor Relations BoardSupreme Court of the United States · 1952
  2. New Jersey v. AndersonSupreme Court of the United States · 1906
  3. Massachusetts v. United StatesSupreme Court of the United States · 1948
  4. City of New York v. FeiringSupreme Court of the United States · 1941
  5. General Trading Co. v. State Tax Commission of IowaSupreme Court of the United States · 1944

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3Cited by20 opinions

  1. Matter of Patch GraphicsUnited States Bankruptcy Court, W.D. Wisconsin · 1986
  2. In Re D.W.G.K. Restaurants, Inc.United States Bankruptcy Court, S.D. California · 1988
  3. In Re Wingspread Corp.United States Bankruptcy Court, S.D. New York · 1990
  4. Matter of KesslerUnited States Bankruptcy Court, S.D. New York · 1982
  5. Pandora Industries, Inc. v. Paramount Communications Inc. (In Re Wingspread Corp.)District Court, S.D. New York · 1992

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