Legal Opinion
In re Brezin
District Court, D. New Jersey
Decided January 25, 1924PublishedCited by 6 opinions
1Opinion of the Court
RUNYON, District Judge.
The Essential facts herein are as follows: Walter Brezin and Hugo Schaefer were partners trading as Brezin & Schaefer, and engaged in silk manufacture in Paterson, N. J., during the years 1917, 1918, 1919, and a portion of 1920.
In December, 1920, as the result of an involuntary petition filed against said partners, both as individuals and as partners, they were adjudicated bankrupts. On April 28, 1922, Frank C. Ferguson, collector of internal revenue for the Fifth district of New Jersey, filed a proof of claim with the referee in bankruptcy for taxes claimed to be due…
2Cases cited15 opinions
- Meriwether v. GarrettSupreme Court of the United States · 1880
- New Jersey v. AndersonSupreme Court of the United States · 1906
- Lane County v. OregonSupreme Court of the United States · 1869
- Marshall v. New YorkSupreme Court of the United States · 1920
- United States v. National Surety Co.Supreme Court of the United States · 1920
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3Cited by6 opinions
- L. S. Ayers & Co. v. CommissionerUnited States Board of Tax Appeals · 1925
- United States v. KaufmanSupreme Court of the United States · 1925
- United States v. KaufmanCourt of Appeals for the Second Circuit · 1924
- In Re StavinDistrict Court, S.D. New York · 1925
- In re Bates Machine & Tractor Co.District Court, N.D. Illinois · 1925
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