Legal Opinion

Boyd v. Merz

Court of Appeals for the Second Circuit

Decided December 1, 1930No. 57PublishedCited by 6 opinions

1Opinion of the Court

AUGUSTUS N. HAND, Circuit Judge.

Franz Merz, who carried on business under the trade-name of the Merz Worsted Mills, with a factory in Philadelphia, and a sales office in New York, was adjudicated a bankrupt in 1927. The bankrupt’s son, Waller Merz, helped him with office details and io some extent with sales of merchandise. Upon the return of the son from the war, his father said: “Son, here is a gift of $7,500.” The mode of making the gift was by crediting on the books of the Merz Worsted Mills an advance by Franz Merz to C. A. Ardfmordt & Co., the factors of the mills. In addition to this…

2Cases cited12 opinions

  1. Varney v. . DitmarsNew York Court of Appeals · 1916
  2. Rodkinson v. HaeckerNew York Court of Appeals · 1928
  3. Harris v. . ClarkNew York Court of Appeals · 1849
  4. Dougherty v. . SaltNew York Court of Appeals · 1919
  5. In re the Judicial Settlement of the Account of Proceedings of CohnAppellate Division of the Supreme Court of the State of New York · 1919

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3Cited by6 opinions

  1. Reconstruction Finance Corp. v. Commercial Union of America Corp.District Court, S.D. New York · 1954
  2. Baltimore County v. Archway Motors, Inc.Court of Special Appeals of Maryland · 1977
  3. Berson v. Blue Ridge Coal Corp.New York Supreme Court · 1950
  4. In re the Accounting of FeltesNew York Surrogate's Court · 1955
  5. Pontin Lighterage Co. v. American Export Lines, Inc.District Court, E.D. New York · 1954

1 more not listed; retrieve them via the Exa API.

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