Legal Opinion

In re Watertown Paper Co.

Court of Appeals for the Second Circuit

Decided March 16, 1909No. Nos. 165, 166PublishedCited by 77 opinions

App.eals from the District Court of the United States for the Northern District of New York. In the first appeal, the H. Remington & Son Pulp & Paper Company (designated in the opinion following as the “Pulp Company”) appeals from an order disallowing a claim of $72,775.45 presented by it against the bankrupt estate of the Watertown Paper Company (designated in the opinion as the “Paper Company”). In the second appeal, John B. Taylor appeals from an order disallowing a claim…

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App.eals from the District Court of the United States for the Northern District of New York. In the first appeal, the H. Remington & Son Pulp & Paper Company (designated in the opinion following as the “Pulp Company”) appeals from an order disallowing a claim of $72,775.45 presented by it against the bankrupt estate of the Watertown Paper Company (designated in the opinion as the “Paper Company”). In the second appeal, John B. Taylor appeals from an order disallowing a claim of $28,498.33 presented by him against said bankrupt estate. Although the claims are distinct and have been the subject…

1Opinion of the Court

1. The Claim of the Pulp Company.

NOYES, Circuit Judge.

The statement of the Pulp Company's claim as presented embraced items of “merchandise” furnished at various times from September 30, 1904, to November 16, 1905, amounting to $72,775.45. The affidavit to which the statement was annexed stated that the consideration of the debt was “wood pulp sold and delivered.” It appears from the books of the corporations, however, that said amount was really the balance of the running accounts between said corporations extending over a long period. It also appears that the accountant, in preparing the…

2Cases cited11 opinions

  1. In re Muncie Pulp Co.Court of Appeals for the Second Circuit · 1905
  2. Richmond & I. Const. Co. v. Richmond, N., I. & B. R.Court of Appeals for the Sixth Circuit · 1895
  3. Fitzgerald v. Missouri Pac. Ry. Co.U.S. Circuit Court for the District of Nebraska · 1891
  4. Baltimore & O. Tel. Co. v. Interstate Tel. Co.Court of Appeals for the Fourth Circuit · 1893
  5. Waycross Air-Line Railroad v. Offerman & Western RailroadSupreme Court of Georgia · 1900

6 more not listed; retrieve them via the Exa API.

3Cited by77 opinions

  1. Stone v. EachoCourt of Appeals for the Fourth Circuit · 1942
  2. Majestic Co. v. Orpheum Circuit, Inc.Court of Appeals for the Eighth Circuit · 1927
  3. Joseph R. Foard Co. v. Maryland ex rel. GoralskiCourt of Appeals for the Fourth Circuit · 1914
  4. Taylor v. Standard Gas & Electric Co.Court of Appeals for the Tenth Circuit · 1938
  5. Industrial Research Corp. v. General Motors CorporationDistrict Court, N.D. Ohio · 1928

72 more not listed; retrieve them via the Exa API.

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