In re Waller
District Court, D. Maryland
In Bankruptcy. On petition of the state of Maryland, for the use of the county commissioners of Wicomico county, to be allowed priority of payment over the general creditors of the bankrupt.
1Opinion of the Court
MORRIS, District Judge.
The bankrupt, prior to September 1, 1903, was carrying on a boot and shoe business in the town of Salisbury in Wicomico county, Md., in partnership with one Thomas W. Waller, trading as R. Lee Waller & Co. On that day they dissolved the partnership, and R. Lee Waller, the bankrupt, assumed the debts and took an assignment of the partnership assets, including the stock of boots and shoes. R. Lee Waller, the bankrupt, had been, during 1900 and 1901, collector of taxes for Wicomico county, and was then in default for taxes collected for the county and not paid over. Suit…
2Cases cited9 opinions
- Lane County v. OregonSupreme Court of the United States · 1869
- Orem v. WrightsonCourt of Appeals of Maryland · 1879
- Bent v. Inhabitants of HubbardstonMassachusetts Supreme Judicial Court · 1884
- Parlett v. DuganCourt of Appeals of Maryland · 1897
- Hebb v. MooreCourt of Appeals of Maryland · 1886
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Nolte v. Hudson Nav. Co.Court of Appeals for the Second Circuit · 1925
- In re the General Assignment for the Benefit of Creditors of Rockaway Paint Centre, Inc.Appellate Division of the Supreme Court of the State of New York · 1936
- In Re Alamac Operating CorporationCourt of Appeals for the Second Circuit · 1930
- Gulf Oil Corp. v. GradyCourt of Appeals for the Second Circuit · 1940
- In Re LazaroffCourt of Appeals for the Second Circuit · 1936
3 more not listed; retrieve them via the Exa API.