Legal Opinion
City of New York v. Feiring
Supreme Court of the United States
Decided May 26, 1941No. 863PublishedCited by 183 opinions
1Opinion of the CourtJustice Stone
The question is whether the obligation imposed upon sellers by a New York City sales tax (No. 20, Local Laws of New York City, 1934, as amended, No. 24, Local Laws of New York City, 1934), to pay a tax laid upon receipts from sales of personal property and collectible alternatively from the buyer or the seller is a “tax” entitled to priority of payment in. bankruptcy under § 64 of the Bankruptcy Act.
Petitioner, New York City, filed its claim against the estate of the bankrupt for taxes on sales of tangible property by the bankrupt during the five years.following January 10, 1934. In the…
2Cases cited17 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Palmer v. BenderSupreme Court of the United States · 1932
- Milwaukee County v. M. E. White Co.Supreme Court of the United States · 1935
- United States v. PelzerSupreme Court of the United States · 1941
12 more not listed; retrieve them via the Exa API.
3Cited by183 opinions
- United States v. Reorganized CF&I Fabricators of Utah, Inc.Supreme Court of the United States · 1996
- In Re Chateaugay CorporationCourt of Appeals for the Second Circuit · 1995
- Bidart Brothers, a California Corporation v. The California Apple CommissionCourt of Appeals for the Ninth Circuit · 1996
- In Re Lorber Industries Of California, Inc.Court of Appeals for the Ninth Circuit · 1982
- United States v. New YorkSupreme Court of the United States · 1942
178 more not listed; retrieve them via the Exa API.