Kaw Boiler Works v. Schull
Court of Appeals for the Eighth Circuit
Appeal from the District Court of the United States for the Western District of Missouri; Arba S. Van Valkenburgh, Judge. Bankruptcy proceeding by the Kaw Boiler Works and others against Perry A. Schull and another. From an order dismissing the bankruptcy petition, the petitioning creditors appeal. The appellants filed a petition seeking an involuntary adjudication in bankruptcy of the appellees, partners doing business under the firm name and style of “White Star Laundry.”
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Appeal from the District Court of the United States for the Western District of Missouri; Arba S. Van Valkenburgh, Judge. Bankruptcy proceeding by the Kaw Boiler Works and others against Perry A. Schull and another. From an order dismissing the bankruptcy petition, the petitioning creditors appeal. The appellants filed a petition seeking an involuntary adjudication in bankruptcy of the appellees, partners doing business under the firm name and style of “White Star Laundry.” Among the defenses pleaded by the appellees was a denial that the partnership owed debts amounting to $1,000. The matter…
1Opinion of the CourtTrieber, District Judge
(after stating the facts as above). The only question in issue is whether taxes on personal property, due when proceedings in bankruptcy are begun, are debts to he considered in determining the amount of the indebtedness of the alleged bankrupt, which is necessary to maintain a proceeding for involuntary bankruptcy. Ordinarily taxes are not considered strictly as debts. As stated by this court in Crabtree v. Madden, 54 Fed. 426, 4 C. C. A. 408:
“They do not rest upon contract, express or Implied. They are imposed by the legislative authority, without the consent and against the will of the…
2Cases cited12 opinions
- Crawford v. BurkeSupreme Court of the United States · 1904
- United States v. HerronSupreme Court of the United States · 1874
- In re Sherwoods, Inc.Court of Appeals for the Second Circuit · 1913
- Crabtree v. MaddenCourt of Appeals for the Eighth Circuit · 1893
- Brown & Adams v. United Button Co.Court of Appeals for the Third Circuit · 1906
7 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- United States v. ChildsSupreme Court of the United States · 1924
- In Re Wm. Akers, Jr., Co.Court of Appeals for the Third Circuit · 1941
- In re J. Menist & Co.Court of Appeals for the Second Circuit · 1923
- United States v. BernsteinCourt of Appeals for the Eighth Circuit · 1926
- In re Kootenai Motor Co.District Court, D. Idaho · 1930
1 more not listed; retrieve them via the Exa API.