Legal Opinion
Benjamin B. Brown, Trustee in Bankruptcy for Amco Millwork & Lumber Co., Inc. v. Collector of Taxes for the District of Columbia
Court of Appeals for the D.C. Circuit
Decided September 16, 1957No. 13514_1PublishedCited by 7 opinions
1Opinion of the Court
DANAHER, Circuit Judge.
Appellant, as Trustee in Bankruptcy of Amco Millwork & Lumber Co., Inc., attacks an order of the District Court allowing the Collector’s claim for personal property taxes assessed for the fiscal year 1955.
The corporation was adjudicated a bankrupt June 23, 1954. On July 22, 1954, the Collector of Taxes for the District of Columbia filed a proof of claim for the 1953 franchise tax, for the personal property tax for the fiscal year 1953-1954, and the February, March, April, May and June 1954 sales taxes, all of which, including penalties and interest, totaled $1,797.22.1…
2Cases cited10 opinions
- New Jersey v. AndersonSupreme Court of the United States · 1906
- City of New York v. FeiringSupreme Court of the United States · 1941
- Neild v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1940
- United States v. New YorkSupreme Court of the United States · 1942
- Arkansas Corporation Comm'n v. ThompsonSupreme Court of the United States · 1941
5 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- In the Matter of I. J. Knight Realty Corp., Bankrupt. Appeal of United States of AmericaCourt of Appeals for the Third Circuit · 1974
- United States v. Paul W. Sampsell, Trustee in Bankruptcy of F. P. Newport Corporation, Ltd., BankruptCourt of Appeals for the Ninth Circuit · 1959
- In Re Statmaster CorporationDistrict Court, S.D. Florida · 1971
- District of Columbia v. Powers Gallery, Inc.District of Columbia Court of Appeals · 1975
- United States of America, Creditor v. Arthur T. Wasserman, TrusteesCourt of Appeals for the First Circuit · 1958
2 more not listed; retrieve them via the Exa API.