Legal Opinion
In re Interstate Record Distributors, Inc.
District Court, S.D. New York
Decided January 14, 1970No. 66 B 33PublishedCited by 7 opinions
1Opinion of the Court
MEMORANDUM
FRANKEL, District Judge.
This petition for review of a referee’s order in a Chapter XI proceeding presents a neat question of law arising from stipulated facts.
The debtors were (and, since confirmation of the arrangement, continue to be) dealers, jobbers and distributors of phonograph records. Columbia Broadcasting System, Inc. (CBS), manufactured and sold such records to the debtors. Until June 22, 1965, CBS and other manufacturers were subject to an excise tax measured by the sales price of the records, 26 U.S.C. § 4141 (1964). Under the statutory scheme the manufacturer was to…
2Cases cited10 opinions
- Libby v. HopkinsSupreme Court of the United States · 1881
- Luther v. United StatesCourt of Appeals for the Tenth Circuit · 1954
- Alex Wolf as Trustee in Bankruptcy of Regent Case Co., Inc., Bankrupt v. Aero Factors CorporationCourt of Appeals for the Second Circuit · 1955
- Wolf v. Aero Factors CorporationDistrict Court, S.D. New York · 1954
- In re Pottier & Stymus Co.Court of Appeals for the Second Circuit · 1919
5 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- In Re Drexel Burnham Lambert Group Inc.United States Bankruptcy Court, S.D. New York · 1990
- Dicola v. American Steamship Owners Mutual Protection & Indemnity Ass'n (In Re Prudential Lines, Inc.)United States Bankruptcy Court, S.D. New York · 1992
- Van Dyk Research Corp. v. SCM Corp. (In Re Van Dyk Research Corp.)United States Bankruptcy Court, D. New Jersey · 1981
- In Re Utica Floor Maintenance, Inc.District Court, N.D. New York · 1982
- Allbrand Appliance & Television Co. v. Merdav Trucking Co. (In Re Allbrand Appliance & Television Co.)United States Bankruptcy Court, S.D. New York · 1980
2 more not listed; retrieve them via the Exa API.