Legal Opinion
State of Delaware v. Irving Trust Co.
Court of Appeals for the Second Circuit
Decided July 26, 1937No. 463PublishedCited by 5 opinions
1Opinion of the Court
MANTON, Circuit Judge.
This action was brought by appellant against the trustee in bankruptcy of the American Solvents & Chemical Corporation, a Delaware corporation) to recover damages against it personally for tax claims not paid by it out of the bankrupt’s estate. After answer was filed, judgment on the pleadings was granted for the appellee.
The complaint alleged that the American Solvents & Chemical Corporation was adjudged a bankrupt on February 13, 1932, and the appellee, Irving Trust Company, was elected and qualified as trustee. Franchise taxes for the years 1931 and 1932, which became…
2Cases cited24 opinions
- United States v. FisherSupreme Court of the United States · 1805
- In Re TylerSupreme Court of the United States · 1893
- Price v. United StatesSupreme Court of the United States · 1926
- New York v. Irving Trust Co.Supreme Court of the United States · 1933
- Dayton v. StanardSupreme Court of the United States · 1916
19 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Board of Directors of St. Francis Levee Dist. v. KurnCourt of Appeals for the Eighth Circuit · 1938
- Matter of Happy Time Fashions, Inc.United States Bankruptcy Court, S.D. New York · 1980
- United States v. Wisconsin Valley Trust Co.District Court, W.D. Wisconsin · 1964
- In re the Assignment for the Benefit of Creditors of Joseph De Rario, Inc.New York Supreme Court · 1943
- Kaul & Hall Oil & Gas Co. v. New Shawmut Mining Co., Pennsylvania Court of Common Pleas, Elk County1981