Legal Opinion
Saper v. City of New York
Court of Appeals for the Second Circuit
Decided May 25, 1948No. 267, Docket 20977PublishedCited by 11 opinions
1Opinion of the Court
CLARK, Circuit Judge.
The first point on this appeal concerns the validity of a claim against an estate in bankruptcy for certain sales and business taxes levied by the City of New York against the bankrupt. The trustee concedes the validity of such taxes as were levied upon the bankrupt’s sales of machinery manufactured by it, but contests the tax levied on its purchases of materials. But, as stated in the opinion below, D.C.S.D.N.Y., 75 F.Supp. 458, this is directly contrary to the law and the rulings under it. It is quite settled that both seller and purchaser may be held liable for the…
2Cases cited20 opinions
- Vanston Bondholders Protective Committee v. GreenSupreme Court of the United States · 1947
- Sexton v. DreyfusSupreme Court of the United States · 1911
- City of New York v. FeiringSupreme Court of the United States · 1941
- United States v. ChildsSupreme Court of the United States · 1924
- Meilink v. Unemployment Reserves Comm'n of Cal.Supreme Court of the United States · 1942
15 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- City of New York v. SaperSupreme Court of the United States · 1949
- De Laney v. City and County of Denver Etal. In Re WhiteCourt of Appeals for the Tenth Circuit · 1950
- Sword Line, Inc. v. Industrial Commissioner of State of New YorkCourt of Appeals for the Second Circuit · 1954
- In Re HaynesDistrict Court, D. Kansas · 1949
- In re Oxford Investment Co.District Court, S.D. California · 1965
6 more not listed; retrieve them via the Exa API.