Legal Opinion
Spokane Merchants' Ass'n v. State
Washington Supreme Court
Decided October 21, 1942No. 28616PublishedCited by 8 opinions
1Opinion of the CourtBlake, J.
This appeal presents a controversy between the United States and the state as to the priority of payment of certain claims for excise taxes out of the assets of an insolvent partnership.
January 4, 1938, J. A. Westland and Martin West-land, copartners, doing business as Hillyard Bakery, made an assignment to the Spokane Merchants’ Association for the benefit óf creditors. The assignee took possession and disposed of all of the assets of the insolvents. After the payment of expenses of operation and administration, it had left $771.29, which, upon an interpleader, it deposited in the registry…
2Cases cited10 opinions
- United States v. FisherSupreme Court of the United States · 1805
- Conard v. Atlantic Ins. Co. of NYSupreme Court of the United States · 1828
- Price v. United StatesSupreme Court of the United States · 1926
- New York v. MacLaySupreme Court of the United States · 1933
- United States v. OklahomaSupreme Court of the United States · 1923
5 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Brown v. General Laundry Service, Inc.Supreme Court of Connecticut · 1952
- United States v. Division of Labor Law Enforcement, Department of Industrial Relations, CaliforniaCourt of Appeals for the Ninth Circuit · 1953
- Palace Fish & Oyster Co. v. BeanWashington Supreme Court · 1948
- Bishop v. BlackSupreme Court of North Carolina · 1951
- Fleming v. BrownfieldWashington Supreme Court · 1955
3 more not listed; retrieve them via the Exa API.