Legal Opinion
In the Matter of Century Vault Company, Inc., Bankrupt, Harold J. Connor, Trustee in Bankruptcy
Court of Appeals for the Third Circuit
Decided September 10, 1969No. 17573PublishedCited by 48 opinions
1Opinion of the Court
OPINION OF THE COURT
STALEY, Circuit Judge.
Three taxing authorities are competing for either all or the lion’s share of a $7,046.50 fund remaining in a bankruptcy estate after payment of only the costs and expenses of administration, there being no wage claimants. 1 In point of time they are: (1) Commonwealth of Pennsylvania, Department of Revenue, Bureau of Corporation Taxes (hereinafter “Department”), with a claim of $7,-461.69; (2) Commonwealth of Pennsylvania, Bureau of Unemployment Contributions, with a claim of $5,771.44; and (3) Internal Revenue Service, Withholding and Social Security…
2Cases cited17 opinions
- Pepper v. LittonSupreme Court of the United States · 1939
- Katchen v. LandySupreme Court of the United States · 1966
- Gardner v. New JerseySupreme Court of the United States · 1947
- Simonson v. GranquistSupreme Court of the United States · 1962
- In Re Monongahela Rye Liquors, Inc.Court of Appeals for the Third Circuit · 1944
12 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- In the Matter of Harry Stanley Bostwick and Steva Maxine Bostwick, Bankrupts. Harry Stanley Bostwick v. United StatesCourt of Appeals for the Eighth Circuit · 1975
- In the Matter of John West Gwilliam, Bankrupt. John West Gwilliam v. United StatesCourt of Appeals for the Ninth Circuit · 1975
- City Vending of Muskogee, Inc. v. The Oklahoma Tax CommissionCourt of Appeals for the Tenth Circuit · 1990
- Tapp v. Fairbanks North Star Borough (In Re Tapp)United States Bankruptcy Court, D. Alaska · 1981
- In Re HuntUnited States Bankruptcy Court, N.D. Texas · 1989
43 more not listed; retrieve them via the Exa API.