Legal Opinion
Sheridan v. Rothensies
Court of Appeals for the Third Circuit
Decided October 29, 1941No. 7692PublishedCited by 1 opinion
1Opinion of the Court
GOODRICH, Circuit Judge.
This case presents an appeal’ from an order of the District Court allowing against the Mifflin Chemical Corporation, a debtor corporation under § 77B, 11 U.S.C.A. § 207, a tax claim in the principal amount of $187,-488 on denatured alcohol diverted to beverage purposes. The claim is for unpaid taxes on such alcohol sold between August 27 and December 30, 1935. The District Court had referred the matter to a special *313master who, after a series of meetings, filed a report in which a disallowance of the claim was recommended. The District Judge did not accept this…
2Cases cited16 opinions
- American Surety Company v. PaulySupreme Court of the United States · 1898
- Schutz v. JordanSupreme Court of the United States · 1891
- Thomson-Houston Electric Co. v. Capitol Electric Co.Court of Appeals for the Sixth Circuit · 1894
- Zito v. United StatesCourt of Appeals for the Seventh Circuit · 1933
- Bank of Overton v. ThompsonCourt of Appeals for the Eighth Circuit · 1902
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3Cited by1 opinion
- In Re Mifflin Chemical CorporationCourt of Appeals for the Third Circuit · 1941