Legal Opinion
In re Lehrer-Howard, Inc.
New York Supreme Court
Decided October 26, 1943PublishedCited by 4 opinions
1Opinion of the CourtNull, J.
The question to be determined on this motion is the validity of the claim to priority in the payment of an assessment by the State of New York, against the corporation in dissolution, Lehrer-Howard, Inc., for unemployment insurance contributions owed by its predecessor, Fred F. Lehrer, Inc., pursuant to article 18 of the Labor Law.
The facts are not in dispute. On the day following the incorporation of Lehrer-Howard, Inc., there were transferred to it all the assets of Fred F. Lehrer, Inc., a New York corporation, which thereafter had no further business existence. Additional capital was…
2Cases cited6 opinions
- Marshall v. New YorkSupreme Court of the United States · 1920
- Matter of Carnegie Trust CompanyNew York Court of Appeals · 1912
- W. H. H. Chamberlin, Inc. v. AndrewsNew York Court of Appeals · 1936
- Hurd v. New York & Commercial Steam Laundry Co.New York Court of Appeals · 1901
- In re Carnegie Trust Co.Appellate Division of the Supreme Court of the State of New York · 1912
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3Cited by4 opinions
- People v. BiscailuzCalifornia Court of Appeal · 1950
- Witas v. Carlson, New York County Courts1952
- In re Park Rug Shops Stores, Inc.New York Supreme Court · 1967
- In re the Estate of ColwinNew York Surrogate's Court · 1979