Legal Opinion

In re Century Silk Mills, Inc.

District Court, S.D. New York

Decided May 15, 1925No. 28046PublishedCited by 7 opinions

1Opinion of the Court

AUGUSTUS N. HAND, District Judge.

This is a petition of the state of New York for a review of the order of Referee Lyttle, granting the trustee’s motion to dismiss and expunge the claim filed on behalf of the state of New York for a franchise tax assessed against the bankrupt corporation under the Tax Law. An involuntary petition was filed on July 29,' 1920, and the adjudication of bankruptcy had on November 4, 1920. A receiver was appointed on the filing of the petition, who was subsequently elected trustee, and both officers conducted the business in liquidating merchandise on hand.

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2Cases cited10 opinions

  1. New Jersey v. AndersonSupreme Court of the United States · 1906
  2. White v. StumpSupreme Court of the United States · 1924
  3. Bailey v. Baker Ice MacHine Co.Supreme Court of the United States · 1915
  4. Acme Harvester Co. v. Beekman Lumber Co.Supreme Court of the United States · 1912
  5. Everett v. JudsonSupreme Court of the United States · 1913

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3Cited by7 opinions

  1. Thompson v. State of LouisianaCourt of Appeals for the Eighth Circuit · 1938
  2. In Re International Match CorporationCourt of Appeals for the Second Circuit · 1935
  3. Zimmer v. New York State Tax CommissionCourt of Appeals for the Second Circuit · 1942
  4. Commonwealth of Massachusetts v. MeehanCourt of Appeals for the First Circuit · 1933
  5. In Re WellsDistrict Court, D. Maryland · 1933

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