Legal Opinion
In Re Semon
District Court, D. Connecticut
Decided May 28, 1935No. 13998PublishedCited by 5 opinions
1Opinion of the Court
HINCKS, District Judge.
Chronologically stated, the facts are:
On November 7, 1931, an additional income tax in the amount of $6,798.53 was assessed against one John Semon (the bankrupt herein). On April 29, 1932, this court, on its equity side, appointed a receiver for the estate of said Semon. The receivership proceedings in equity were terminated on March 9, 1933, when the said Semon was adjudicated a bankrupt. On July 1, 1933, the Collector of Internal Revenue filed proof of claim in the bankruptcy proceedings for additional income tax as above stated, setting forth that interest would…
2Cases cited8 opinions
- Sexton v. DreyfusSupreme Court of the United States · 1911
- American Iron & Steel Manufacturing Co. v. Seaboard Air Line RailwaySupreme Court of the United States · 1914
- United States v. ChildsSupreme Court of the United States · 1924
- New York v. JersawitSupreme Court of the United States · 1924
- Brown v. LeoCourt of Appeals for the Second Circuit · 1929
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3Cited by5 opinions
- City of New York v. SaperSupreme Court of the United States · 1949
- Saper v. City of New YorkCourt of Appeals for the Second Circuit · 1948
- Carter v. United StatesCourt of Appeals for the Second Circuit · 1948
- In re Chestney Restaurant, Inc.District Court, S.D. New York · 1938
- Triant v. American Medical Systems IncorporatedDistrict Court, D. Arizona · 2020