Legal Opinion
In Re Alamac Operating Corporation
Court of Appeals for the Second Circuit
Decided May 5, 1930No. 200PublishedCited by 10 opinions
1Opinion of the Court
SWAN, Circuit Judge.
The appellant asserts that the bankrupt is liable for a license tax of $5,945.89 assessed under section 181 of the New York Tax Law (Consol. Laws N. Y. c. 60) against Alamae Hotel Company, a New Jersey corporation, and that such claim is entitled to priority in payment by virtue of section 64 of the Bankruptcy Act (11 USCA § 104). From a somewhat confused record, we understand the facts to be as follows:
Alamae Hotel Company operated a hotel in New York City. It owned the land and hotel building subject to first, second, and third mortgages. Early in the year 1925 equity…
2Cases cited27 opinions
- Northern Pacific Railway Co. v. BoydSupreme Court of the United States · 1913
- Marshall v. New YorkSupreme Court of the United States · 1920
- Matter of Carnegie Trust CompanyNew York Court of Appeals · 1912
- American Railway Express Company v. CommonwealthCourt of Appeals of Kentucky (pre-1976) · 1920
- Kansas City Southern Railway Co. v. Guardian Trust Co.Supreme Court of the United States · 1916
22 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Ladjevardian v. Laidlaw-Coggeshall, Inc.District Court, S.D. New York · 1977
- Warner Bros. Pictures, Inc. v. Lawton-Byrne-Bruner Ins. Agency Co.Court of Appeals for the Eighth Circuit · 1935
- Bankers Trust Co. v. Hale & Kilburn CorporationCourt of Appeals for the Second Circuit · 1936
- In re Corson Furniture Co.District Court, S.D. New York · 1942
- In re Hunter Hotel Enterprises, Inc.District Court, S.D. New York · 1940
5 more not listed; retrieve them via the Exa API.