Legal Opinion

In re Luby

District Court, S.D. Ohio

Decided April 20, 1907No. 1,490PublishedCited by 3 opinions

In Bankruptcy. On review of decision of referee. This case has been certified by the referee for decision as to the extent of the wife’s right to an allowance in lieu of a homestead out of the proceeds arising from the sale of personal property. Edward Luby, his place of residence being unknown and incapable of ascertainment, was served by publication and duly adjudged an involuntary bankrupt.

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In Bankruptcy. On review of decision of referee. This case has been certified by the referee for decision as to the extent of the wife’s right to an allowance in lieu of a homestead out of the proceeds arising from the sale of personal property. Edward Luby, his place of residence being unknown and incapable of ascertainment, was served by publication and duly adjudged an involuntary bankrupt. Neither he nor his wife being the owner of a homestead, and he having neglected and refused to demand an allowance in lieu thereof, his wife rightfully demanded in writing of the trustee in bankruptcy,…

1Opinion of the CourtSater, District Judge

(after stating the facts as above). If liquors had been set off to Mrs. Ruby as her allowance in lieu of a homestead, she could not sell them at retail or wholesale without paying the special tax exacted by the internal revenue law and also the assessment imposed by the Dow law. This assessment is a tax (State v. Rouch, 47 Ohio St. 477, 25 N. E. 59), and would in any event be $200, and it might be much more. As she owns no real estate, she would, if she sold the liquors, also have to find a landlord who would be willing to have his property subjected to the lien imposed by the Dow law,…

2Cases cited10 opinions

  1. Ledbetter v. United StatesSupreme Court of the United States · 1898
  2. In re FalconerCourt of Appeals for the Eighth Circuit · 1901
  3. Rahter v. First National BankSupreme Court of Pennsylvania · 1880
  4. United States v. RenneckeDistrict Court, W.D. South Carolina · 1886
  5. In re KaufmannDistrict Court, E.D. Wisconsin · 1906

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

3Cited by3 opinions

  1. In re CrumDistrict Court, N.D. Ohio · 1913
  2. In re EdelmanDistrict Court, E.D. New York · 1959
  3. In re LentersDistrict Court, E.D. Pennsylvania · 1915

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