Legal Opinion
Margiotta v. District Director of Internal Revenue, Brooklyn, N.Y.
Court of Appeals for the Second Circuit
Decided August 3, 1954No. 23103_1PublishedCited by 9 opinions
1Opinion of the Court
FRANK, Circuit Judge.
1. When the receiver moved to vacate the sale, that sale had already occurred, Joseph had paid the purchase price, and possession of the property had been transferred to him by the government. Accordingly, as the government was not then in possession, it could not properly object to the summary jurisdiction of the bankruptcy court.
The situation here is unlike that in Goggin v. Division of Labor Law Enforcement, of California, 336 U.S. 118, 69 S.Ct. 469, 93 L.Ed. 543. There the Collector had levied and was in possession before the taxpayer went into bankruptcy; after the…
2Cases cited12 opinions
- Williams v. Peyton's LesseeSupreme Court of the United States · 1819
- Goggin v. Division of Labor Law Enforcement of Cal.Supreme Court of the United States · 1949
- Mutual Benefit Life Insurance v. TisdaleSupreme Court of the United States · 1876
- United States v. SandsCourt of Appeals for the Second Circuit · 1949
- Virginia & West Virginia Coal, Co. v. CharlesCourt of Appeals for the Fourth Circuit · 1918
7 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- John J. Kulawy v. United StatesCourt of Appeals for the Second Circuit · 1990
- Fred A. Reece v. W. C. Scoggins, Individually and D/B/A Spkz CompanyCourt of Appeals for the Fifth Circuit · 1975
- Ringer v. BasileDistrict Court, D. Colorado · 1986
- City of New York v. McAllister Bros.District Court, S.D. New York · 1959
- United States v. The City of New YorkCourt of Appeals for the Second Circuit · 1956
4 more not listed; retrieve them via the Exa API.