Legal Opinion

Carter v. United States

Court of Appeals for the Second Circuit

Decided May 25, 1948No. 195, Docket 20909PublishedCited by 6 opinions

1Opinion of the Court

AUGUSTUS N. HAND, Circuit Judge.

An involuntary petition in bankruptcy was filed against Union Fabrics, Inc., on December 20, 1939. The United States and the State of New York filed tax claims, asking for interest to the date of payment of the claims. The referee overruled the objections of the trustee to the payment of interest on these claims beyond the date of the filing of the petition in bankruptcy and allowed such interest. The referee thereafter reopened the proceeding for the purpose of hearing a further objection by the trustee, based upon certain alleged equitable considerations, but…

2Cases cited8 opinions

  1. United States v. ChildsSupreme Court of the United States · 1924
  2. United States v. RothCourt of Appeals for the Second Circuit · 1948
  3. In re J. Menist & Co.Court of Appeals for the Second Circuit · 1923
  4. Horn v. Boone County, Neb.Court of Appeals for the Eighth Circuit · 1930
  5. Saper v. City of New YorkCourt of Appeals for the Second Circuit · 1948

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3Cited by6 opinions

  1. City of New York v. SaperSupreme Court of the United States · 1949
  2. 9 Collier bankr.cas.2d 1377, Bankr. L. Rep. P 69,412 in Re Boston and Maine Corporation, Debtor. Appeal of City of CambridgeCourt of Appeals for the First Circuit · 1983
  3. In re Boston & Maine Corp.Court of Appeals for the First Circuit · 1983
  4. Sword Line, Inc. v. Industrial Commissioner of State of New YorkCourt of Appeals for the Second Circuit · 1954
  5. In Re HaynesDistrict Court, D. Kansas · 1949

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