Legal Opinion
In re Regal Petroleum Products Co.
District Court, E.D. Pennsylvania
Decided July 17, 1968No. 29096PublishedCited by 8 opinions
1Opinion of the Court
OPINION
KRAFT, District Judge.
The Trustee in bankruptcy has petitioned herein for review of an order1 of the Referee in Bankruptcy. The questions presented for determination are whether the Commonwealth ' acquired a valid statutory tax lien on the personal property of the bankrupt upon the assessment and settlement of state corporate taxes by the Auditor General of Pennsylvania in Harrisburg under 72 P.S. § 1401, and, if so, to what extent such lien was enforceable or postponed in order of payment.
Under the provisions of the Bankruptcy Act the Trustee in bankruptcy, on the date of bankruptcy,…
2Cases cited9 opinions
- United States v. VermontSupreme Court of the United States · 1964
- Ersa, Inc. v. H. A. Dudley, Director of Internal RevenueCourt of Appeals for the Third Circuit · 1956
- In the Matter of Lehigh Valley Mills, Inc., Bankrupt. United States of AmericaCourt of Appeals for the Third Circuit · 1965
- Commonwealth v. LombardoSupreme Court of Pennsylvania · 1947
- Commonwealth v. Central Realty Co.Supreme Court of Pennsylvania · 1939
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- In the Matter of Century Vault Company, Inc., Bankrupt, Harold J. Connor, Trustee in BankruptcyCourt of Appeals for the Third Circuit · 1969
- In re HigginsDistrict Court, D. South Dakota · 1969
- In the Matter of Regal Petroleum Products Company. William E. Chambers, TrusteeCourt of Appeals for the Third Circuit · 1969
- In Re Ecology Paper Products Co.United States Bankruptcy Court, D. Arizona · 1982
- In Re Universal Minerals, Inc.United States Bankruptcy Court, W.D. Pennsylvania · 1982
3 more not listed; retrieve them via the Exa API.