Legal Opinion
Otte v. United States
Supreme Court of the United States
Decided November 19, 1974No. 73-375PublishedCited by 140 opinions
1Opinion of the CourtJustice Blackmun
This bankruptcy case raises issues (a) as to whether priority claims for wages earned by employees prior to an employer's bankruptcy, but unpaid at the inception of the bankruptcy proceeding, are subject to withholding taxes, and, if so, (b) as to whether the taxing entities must file proofs of claim, and (c) as to which priority of payment, if any, the withholding taxes enjoy under § 64a of the Bankruptcy Act (the Act), 11 U. S. C. § 104 (a).
I
On September 15, 1964, Freedomland, Inc., a New York corporation, filed a petition with the United States District Court for the Southern District of…
2Cases cited15 opinions
- Cammarano v. United StatesSupreme Court of the United States · 1959
- Nicholas v. United StatesSupreme Court of the United States · 1966
- United States v. Embassy Restaurant, Inc.Supreme Court of the United States · 1959
- United States v. RandallSupreme Court of the United States · 1971
- Swarts v. HammerSupreme Court of the United States · 1904
10 more not listed; retrieve them via the Exa API.
3Cited by140 opinions
- United States v. WilsonSupreme Court of the United States · 1992
- In Re Mammoth Mart, Inc., Debtor. Stanley Cramer v. Mammoth Mart, Inc.Court of Appeals for the First Circuit · 1976
- In Re Dant & Russell, Inc., Debtors. Burlington Northern Railroad Company, Creditor-Appellant v. Dant & Russell, Inc., Debtor-AppelleeCourt of Appeals for the Ninth Circuit · 1988
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- In Re Arochem CorporationCourt of Appeals for the Second Circuit · 1999
135 more not listed; retrieve them via the Exa API.