Legal Opinion

Alexander Henkin, as Trustee in Bankruptcy of Martin Woodcraft Corporation v. United States

Court of Appeals for the Second Circuit

Decided February 15, 1956No. 23678_1PublishedCited by 7 opinions

1Opinion of the Court

CLARK, Chief Judge.

The plaintiff, a trustee in bankruptcy, here appeals from a decision refusing him authority to sell property of the bankrupt free of a lien for unpaid taxes and vacating a stay which had prevented the government from enforcing its claim. The decision, which is reported in D.C.E.D.N.Y., 130 F.Supp. 443, reversed an order of a referee in bankruptcy in his favor.

The bankrupt, Martin Woodcraft Corporation, was engaged in the business of manufacturing formica-top furniture. On December 7, 1954, the District Director of Internal Revenue took steps to perfect a lien for unpaid…

2Cases cited11 opinions

  1. Cline v. KaplanSupreme Court of the United States · 1944
  2. Louisville Trust Co. v. ComingorSupreme Court of the United States · 1902
  3. United States v. Edward I. Eiland, Trustee in Bankruptcy of Sport Coal Company, Inc., a Corporation, BankruptCourt of Appeals for the Fourth Circuit · 1955
  4. MacDonald v. Plymouth County Trust Co.Supreme Court of the United States · 1932
  5. Goggin v. Division of Labor Law Enforcement of Cal.Supreme Court of the United States · 1949

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3Cited by7 opinions

  1. In Re of Oceana International, Inc.District Court, S.D. New York · 1974
  2. Tamasha Town & Country Club v. McAlester Construction Finance Corp.District Court, S.D. California · 1966
  3. In the Matter of Theodore J. Richmond, Debtor. Jean Richmond v. United States of AmericaCourt of Appeals for the Third Circuit · 1972
  4. Adeline Frasch v. Thomas C. Wilson and Sally B. WilsonCourt of Appeals for the Ninth Circuit · 1969
  5. In Re AxtonCourt of Appeals for the Ninth Circuit · 1981

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