Legal Opinion
In Re David Brown Printing Co.
New York Court of Appeals
Decided March 6, 1941PublishedCited by 13 opinions
1Opinion of the CourtLewis, J.
Upon an accounting by the assignee, in a proceeding involving a general assignment for the benefit of creditors, a single point of law is in controversy between the State and the city of New York as to the relative priority of a State corporation franchise tax and certain city emergency relief taxes.
In the account filed by the assignee it appeared that the estate of the assignor consisted of accounts receivable in the amount of $503.01, against which were listed various claims including emergency relief taxes in the total amount of $119.71 filed by the city for which priority was demanded. A…
2Cases cited11 opinions
- New York v. MacLaySupreme Court of the United States · 1933
- Marshall v. New YorkSupreme Court of the United States · 1920
- Matter of Atlas Television Co.New York Court of Appeals · 1936
- New York Steam Corp. v. City of New YorkNew York Court of Appeals · 1935
- Wise v. L. & C. Wise Co.New York Court of Appeals · 1897
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3Cited by13 opinions
- City of New York v. FeiringSupreme Court of the United States · 1941
- Lyford v. State of New YorkCourt of Appeals for the Second Circuit · 1944
- City of New York v. LeibowitzNew York Supreme Court · 1955
- City of New York v. ShapiroDistrict Court, D. Massachusetts · 1954
- In re GoldbergNew York Supreme Court · 1964
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