Legal Opinion
State of California v. Hisey
Court of Appeals for the Ninth Circuit
Decided July 6, 1936No. 8088PublishedCited by 10 opinions
1Opinion of the Court
WILBUR, Circuit Judge.
In receivership proceedings the District Court granted the application of the state of California for a determination that its claim for gasoline tax amounting to $34,-142.99 was a preferential claim, being the amount of a tax due on the distributing business of the Lakeview Oil & Refining Company which had accrued before the inauguration of the receivership proceedings herein. It denied the claim of the state for the 10 per cent, penalty of $3,414.29 upon the ground that the delinquency occurred after the receiver had been appointed and qualified on May 8, 1931. The…
2Cases cited24 opinions
- Perry v. WashburnCalifornia Supreme Court · 1862
- Nickey v. MississippiSupreme Court of the United States · 1934
- Wells, Fargo & Co. v. NevadaSupreme Court of the United States · 1918
- People v. Central Pacific RailroadCalifornia Supreme Court · 1895
- First Nat. Bank v. EwingCourt of Appeals for the Fifth Circuit · 1900
19 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- In Re Knox-Powell-Stockton Co.Court of Appeals for the Ninth Circuit · 1939
- Ingels v. BotelerCourt of Appeals for the Ninth Circuit · 1938
- Union Pacific Railroad v. State Board of EqualizationCalifornia Supreme Court · 1989
- Chen v. Franchise Tax BoardCalifornia Court of Appeal · 1999
- International Shoe Co. v. Picard & Geismar, Ltd.District Court, E.D. Louisiana · 1939
5 more not listed; retrieve them via the Exa API.