Legal Opinion
Gulf Oil Corp. v. Grady
Court of Appeals for the Second Circuit
Decided March 4, 1940No. 248PublishedCited by 9 opinions
1Per curiam
The bankrupts, operators of a gasoline filling station, purchased from the appellant for resale 1,700 gallons of gasoline. The New York Tax Law, Consol.Laws. N.Y. 'c. 60, Article 12-A, § 282 ff., imposed a tax upon this transaction. This tax, amounting to $68, was paid to the state by the appellant, who now seeks to recover the sum from the bankrupts’ estate as a claim entitled to priority under § 64 of the Bankruptcy Act, as amended, 52 Stat. 874, 11 U.S.C.A. § 104. The claim was allowed as a general claim, but denied any priority.
There is no basis for the claimed priority. The appellant was…
2Cases cited5 opinions
- Matter of Atlas Television Co.New York Court of Appeals · 1936
- Nolte v. Hudson Nav. Co.Court of Appeals for the Second Circuit · 1925
- New York City v. GoldsteinSupreme Court of the United States · 1937
- In Re RiemerCourt of Appeals for the Second Circuit · 1936
- In re WallerDistrict Court, D. Maryland · 1905
3Cited by9 opinions
- Standard Oil Company, an Indiana Corporation v. Edward H. Kurtz, Trustee of Meadow Rock Company, BankruptCourt of Appeals for the Eighth Circuit · 1964
- R. J. Saunders & Co., Inc. v. Donald Vincent, Trustee of Chemo Puro Manufacturing Corporation, BankruptCourt of Appeals for the Second Circuit · 1962
- In Re Independent Automobile Forwarding Corp.Court of Appeals for the Second Circuit · 1941
- City of New York v. FeiringCourt of Appeals for the Second Circuit · 1941
- In re NewlandCourt of Appeals for the Third Circuit · 1940
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