Legal Opinion
In re Ten Eyck Co.
Court of Appeals for the Second Circuit
Decided March 19, 1942No. 158PublishedCited by 1 opinion
1Opinion of the Court
SWAN, Circuit Judge.
This appeal presents the question whether the State of New York is entitled to collect taxes from the estate of a taxpayer who had initiated a proceeding in bankruptcy prior to the enactment of the statute under which the taxes were assessed.
On November 27, 1940, the appellee filed in the bankruptcy court a petition for a chapter XI arrangement, 11 U.S.C.A. § 701 et seq., and an order was entered continuing it in possession of its property, the Ten Eyck Hotel in the city of Albany. Subsequently the New York legislature enacted chapter 137 of the Laws of 1941, effective…
2Cases cited3 opinions
- Matter of 339 Central Park West, Inc. v. GravesNew York Court of Appeals · 1940
- 339 Central Park West, Inc. v. GravesAppellate Division of the Supreme Court of the State of New York · 1940
- Lacidem Realty Corp. v. GravesAppellate Division of the Supreme Court of the State of New York · 1942