Ohio v. Harris
Court of Appeals for the Sixth Circuit
Appeals from the District Court of the United States for the Eastern Division of the Northern District of Ohio; John M. Clarke, Judge. Appeal from the District Court of the United States for the Western Division of the Southern District of Ohio*; Howard' C. Hollister, Judge.
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Appeals from the District Court of the United States for the Eastern Division of the Northern District of Ohio; John M. Clarke, Judge. Appeal from the District Court of the United States for the Western Division of the Southern District of Ohio*; Howard' C. Hollister, Judge. Bankruptcy proceedings against the Smokeless Heat & Power Company (George B. Harris, trustee) and the Georgian Bay Company (Alfred Clum, trustee), and action for a receivership of the Dominion Coal Company (Aaron A. Ferris, receiver), in each of which the State of Ohio intervened. From decrees granting insufficient…
1Opinion of the CourtWarrington, Circuit Judge
(after stating the facts as above);
[1] Is it the intent of the Ohio statute to exact a franchise tax in respect of an insolvent domestic corporation, where the corporation has either been adjudged a bankrupt or its assets have been placed in the hands of a receiver (who, though empowered toi continue the business, such as that of mining and selling coal, is not shown or claimed to have continued the business except only so far as this may have been involved in his admitted collection of claims and discharge of debts o,f the corporation), and where the tax claimed is for a time subsequent to…
2Cases cited16 opinions
- New Jersey v. AndersonSupreme Court of the United States · 1906
- Eidman v. MartinezSupreme Court of the United States · 1902
- Ohio Tax CasesSupreme Court of the United States · 1914
- Central Trust Co. v. New York City & Northern RailroadNew York Court of Appeals · 1888
- Commonwealth v. Lancaster Savings BankMassachusetts Supreme Judicial Court · 1878
11 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Michigan v. Michigan Trust Co.Supreme Court of the United States · 1932
- United States v. CoulbyCourt of Appeals for the Sixth Circuit · 1919
- People of New York v. HopkinsCourt of Appeals for the Second Circuit · 1927
- In Re Detroit Properties Corp.Michigan Supreme Court · 1931
- United States v. Chicago & E. I. Ry. Co.District Court, N.D. Illinois · 1924
12 more not listed; retrieve them via the Exa API.