Legal Opinion

United States v. Metcalf

Court of Appeals for the Ninth Circuit

Decided November 23, 1942No. 10130PublishedCited by 16 opinions

1Opinion of the Court

DENMAN, Circuit Judge.

This is an appeal from an order of the district court in a proceeding in which the above corporation was adjudicated a bankrupt and its property was in the course of administration by the appellee Trustee. The order disallowed a claim of appellant against the Trustee for taxes for the calendar years 1938 and 1939 upon the Trustee’s income in his administration of the estate for these years. The referee’s findings and decision adverse to the appellant were adopted by the district court, which held that there was no income tax due because the Trustee was not “operating the…

2Cases cited6 opinions

  1. United States v. SullivanSupreme Court of the United States · 1927
  2. Magruder v. Washington, Baltimore & Annapolis Realty Corp.Supreme Court of the United States · 1942
  3. United States v. Trust No. B. I. 35, Bank of America Nat. Trust & Savings Ass'nCourt of Appeals for the Ninth Circuit · 1939
  4. In re Heller, Hirsh & Co.Court of Appeals for the Second Circuit · 1919
  5. State Ex Rel. Gibson v. American Bonding & Casualty Co.Supreme Court of Iowa · 1938

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

3Cited by16 opinions

  1. Roberts v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
  2. In Re Possession & Control of the Commissioner of BanksAppellate Court of Illinois · 2001
  3. United States v. Paul W. Sampsell, Trustee in Bankruptcy of F. P. Newport Corporation, Ltd., BankruptCourt of Appeals for the Ninth Circuit · 1959
  4. In Re Statmaster CorporationDistrict Court, S.D. Florida · 1971
  5. Louisville Property Co. v. Com'r of Internal RevenueCourt of Appeals for the Sixth Circuit · 1944

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

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