Legal Opinion
In Re L. Gandolfi & Co.
District Court, S.D. New York
Decided December 6, 1940No. 71935PublishedCited by 7 opinions
1Opinion of the Court
CLANCY, District Judge.
The decision of the referee here reviewed involves calculation of alleged sales tax and the interest thereon. The bankrupt made the reports of its business, required by the Sales Tax Law, but they had not been audited. After bankruptcy ensued, the City’s accountants spot-checked two months out of the forty-five included in the period during which the sales tax had been paid. Objection was made to the calculation based on the evidence of this spot-check. In addition, the bankrupt had taken over the business of Celia’s Inc. Here the City had calculated 15% of the gross…
2Cases cited11 opinions
- McGoldrick v. Berwind-White Coal Mining Co.Supreme Court of the United States · 1940
- Sexton v. DreyfusSupreme Court of the United States · 1911
- American Iron & Steel Manufacturing Co. v. Seaboard Air Line RailwaySupreme Court of the United States · 1914
- New York v. JersawitSupreme Court of the United States · 1924
- Board of Com'rs v. HurleyCourt of Appeals for the Eighth Circuit · 1909
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- City of New York v. SaperSupreme Court of the United States · 1949
- In Re Sherwood Diversified Services, Inc.District Court, S.D. New York · 1974
- In the Matter of Thriftway Auto Rental Corp., Bankrupt. United States of America v. Robert P. Herzog, TrusteeCourt of Appeals for the Second Circuit · 1972
- Saper v. City of New YorkCourt of Appeals for the Second Circuit · 1948
- In Re Union Fabrics, Inc.District Court, S.D. New York · 1947
2 more not listed; retrieve them via the Exa API.