Legal Opinion
In re Mifflin Chemical Corp.
District Court, E.D. Pennsylvania
Decided July 24, 1940No. 20195PublishedCited by 2 opinions
1Opinion of the Court
BARD, District Judge.
The Court is requested to allow a tax claim filed by the Collector of Internal *166Revenue and to set aside the report of a Special Master who recommended that the Government’s tax claim be disallowed.
The Commissioner of Internal Revenue made an assessment for taxes against the Mifflin Chemical Corporation of Philadelphia, hereinafter referred to as “Mifflin”. Subsequent thereto Mifflin filed a petition for reorganization, under Section 77B of the Bankruptcy Act, 11 U.S.C.A. § 207.
Judge Kirkpatrick approved the petition and referred the matter generally to the late David…
2Cases cited27 opinions
- Swift & Co. v. United StatesSupreme Court of the United States · 1905
- Andrew J. Aikens v. State of WisconsinSupreme Court of the United States · 1904
- The Distilled SpiritsSupreme Court of the United States · 1871
- Curtis, Collins & Holbrook Co. v. United States, and Twenty-Three Other CasesSupreme Court of the United States · 1923
- Curtis, Collins & Holbrook Co. v. United StatesSupreme Court of the United States · 1923
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3Cited by2 opinions
- In Re Mifflin Chemical CorporationCourt of Appeals for the Third Circuit · 1941
- Sheridan v. RothensiesCourt of Appeals for the Third Circuit · 1941