Legal Opinion
City of New Orleans v. Harrell
Court of Appeals for the Fifth Circuit
Decided March 12, 1943No. 10385PublishedCited by 31 opinions
1Opinion of the Court
HOLMES, Circuit Judge.
The City of New Orleans claims the status in bankruptcy of a secured creditor by reason of an alleged lien for taxes on movables. It asserts that said lien is prior *400to a chattel mortgage lien under the constitution and laws of Louisiana, citing Liquid Carbonic Corporation v. Crow, 177 La. 379, 148 So. 422. Appellee cites Tropical Printing Co. v. Union Title Guarantee Co., 180 La. 702, 731, 157 So. 534, 543. The court below held that no such lien existed prior to seizure, and postponed payment of said taxes as provided in Section 67, sub. c of the Act of June 22, 1938.1
The…
2Cases cited18 opinions
- International Shoe Co. v. PinkusSupreme Court of the United States · 1929
- United States v. TexasSupreme Court of the United States · 1941
- Gugel v. New Orleans Nat. BankCourt of Appeals for the Fifth Circuit · 1917
- Butler v. GoreleySupreme Court of the United States · 1892
- Carling v. Seymour Lumber Co.Court of Appeals for the Fifth Circuit · 1902
13 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Lawrence v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- Peoples Bank of Tuscaloosa v. Computer Room, Inc. (In Re Computer Room, Inc.)United States Bankruptcy Court, N.D. Alabama · 1982
- De Laney v. City and County of Denver Etal. In Re WhiteCourt of Appeals for the Tenth Circuit · 1950
- D. K. Porter, Trustee in Bankruptcy of Abe Greenband v. Woodey B. Searle and Edlean E. SearleCourt of Appeals for the Tenth Circuit · 1955
- In Re TrahanDistrict Court, W.D. Louisiana · 1968
26 more not listed; retrieve them via the Exa API.