Legal Opinion
In re the Estate of Colwin
New York Surrogate's Court
Decided March 8, 1979PublishedCited by 1 opinion
1Opinion of the Court
OPINION OF THE COURT
Millard L. Midonick, S.
In this proceeding to settle judicially the final account of the executor in this insolvent estate, the State of New York and City of New York have raised the following question for determination: Is the claim by the State of New York for *677unpaid income taxes and interest thereon entitled to a priority over the claim by the City of New York for unpaid income taxes, unincorporated business taxes and interest thereon? (The city concedes and the court finds that the business transfers are in no better position than the income taxes, and so the business…
2Cases cited15 opinions
- Missouri v. RossSupreme Court of the United States · 1936
- Matter of Atlas Television Co.New York Court of Appeals · 1936
- Matter of Smith v. Meader Pen CorporationNew York Court of Appeals · 1939
- Smith v. Meader Pen Corp.Appellate Division of the Supreme Court of the State of New York · 1938
- In Re David Brown Printing Co.New York Court of Appeals · 1941
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3Cited by1 opinion
- In re the General Assignment for the Benefit of Creditors of Am-Lon Knit Goods Finishing Corp.New York Supreme Court · 1980