City of New York v. Goldstein
Court of Appeals for the Second Circuit
1Opinion of the Court
MANTON, Circuit Judge.
Isidor Lazaroff was adjudged a bankrupt on a petition filed May 3, 1935. The appellant filed a verified claim June 28, 1935, stating that between December, 1934, and March 8, 1935, the bankrupt had become indebted to it in the sum of $283.22 for sales taxes which had been imposed under Local Law No. 24 [published No.. 25, p. 164] for the year 1934. This local law is known as the Sales Tax (Emergency Relief) Law. Neither the amount of the debt nor the collection of the taxes by the bankrupt is disputed by the trustee, and he does not object to the allowance of the debt as…
2Cases cited13 opinions
- Price v. United StatesSupreme Court of the United States · 1926
- Marshall v. New YorkSupreme Court of the United States · 1920
- Matter of Carnegie Trust CompanyNew York Court of Appeals · 1912
- New York Steam Corp. v. City of New YorkNew York Court of Appeals · 1935
- Nolte v. Hudson Nav. Co.Court of Appeals for the Second Circuit · 1925
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3Cited by3 opinions
- In Re LazaroffCourt of Appeals for the Second Circuit · 1936
- In re Jayrose Millinery Co.District Court, S.D. New York · 1937
- In re KanalyDistrict Court, W.D. Oklahoma · 1938