Legal Opinion
Bea v. Turner Co.
New Jersey Court of Chancery
Decided January 11, 1934PublishedCited by 17 opinions
1Opinion of the Court
Jersey City has filed with the receiver of the defendant insolvent corporation claims for taxes and water rents.
The receiver properly concedes that the claim for personal property tax for the years 1931 to 1933, amounting to $2,461.54, is valid and entitled to preference. "An act in relation to taxes upon personal property and providing for the collection thereof" (P.L. 1896 p. 181; Comp. Stat. p. 5182), directs the receiver of a corporation, appointed by this court, to pay, out of the first moneys received by him, unpaid taxes with interest and penalties. A proviso preserves the lien of…
2Cases cited9 opinions
- Butler v. Commonwealth Tobacco Co.Supreme Court of New Jersey · 1908
- McKenzie v. Standard Bleachery Co.New Jersey Court of Chancery · 1932
- Spark v. La Reine Hotel Corp.New Jersey Court of Chancery · 1933
- K.S.S. Realty Co. v. OstroffNew Jersey Court of Chancery · 1927
- Phila. Dairy, C., Inc. v. Summit, C., Inc.New Jersey Court of Chancery · 1933
4 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Varsolona v. Breen Capital Services Corp.Supreme Court of New Jersey · 2004
- City of Newark v. Central & Lafayette Realty Co., Inc.New Jersey Superior Court Appellate Division · 1977
- State v. CannarozziNew Jersey Superior Court Appellate Division · 1962
- Commissioner of Internal Revenue v. CowardCourt of Appeals for the Third Circuit · 1940
- Rothman v. Borough of River EdgeNew Jersey Superior Court Appellate Division · 1977
12 more not listed; retrieve them via the Exa API.