Legal Opinion
California State Board of Equalization v. George T. Goggin, Trustee of the Estate of Columbia Stamping and Manufacturing Corporation, Bankrupt
Court of Appeals for the Ninth Circuit
Decided May 13, 1957No. 14917_1PublishedCited by 30 opinions
1Opinion of the Court
JAMES ALGER FEE, Circuit Judge.
The State Board of Equalization was restrained from collecting from George T. Goggin, as Trustee in Bankruptcy, or from a purchaser from him, any tax or debt based upon a sale of tangible personal property, sold in liquidation of the estate. The Referee held that the imposition was a burden upon the process of officers liquidating an estate in bankruptcy. The District Judge adopted and amended the findings of the Referee and confirmed the order of restraint.
This Court has many times dealt with like questions at the insistence of the state authorities. 1 The last…
2Cases cited12 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Richfield Oil Corp. v. State Board of EqualizationSupreme Court of the United States · 1946
- Boteler v. IngelsSupreme Court of the United States · 1939
- Sunbeam Corp. v. Civil Service Employees Cooperative Ass'nSupreme Court of the United States · 1952
7 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- George Stine Smith v. United StatesCourt of Appeals for the Tenth Circuit · 1959
- California State Board of Equalization v. Sierra Summit, Inc.Supreme Court of the United States · 1989
- Debtor Reorganizers Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1976
- In Re BaquetUnited States Bankruptcy Court, D. Montana · 1986
- Matter of Borne Chemical Co., Inc.United States Bankruptcy Court, D. New Jersey · 1984
25 more not listed; retrieve them via the Exa API.