Legal Opinion

City of New York v. Johnson

Court of Appeals for the Second Circuit

Decided July 26, 1943No. 313PublishedCited by 19 opinions

1Opinion of the Court

AUGUSTUS N. HAND, Circuit Judge.

United Upholsterers Company, Inc., in April, 1938, conveyed to Maxwell Sheraton, Inc., all of its assets, consisting of office furniture, machinery and fixtures, upon the assumption by the transferee of the liabilities of the transferor. At the time of the transfer the transferor owed $718.98 to the City of New York for sales and business taxes. An involuntary petition in bankruptcy was filed against Maxwell Sheraton, Inc., on April 1, 1940; there was a.n adjudication on April 3 and on May 20 the appellee, Alfred A. Johnson, qualified as trustee. Meanwhile the…

2Cases cited8 opinions

  1. Sampsell v. Imperial Paper & Color Corp.Supreme Court of the United States · 1941
  2. Potter Mfg. Co. v. ArthurCourt of Appeals for the Sixth Circuit · 1915
  3. Booth v. . BunceNew York Court of Appeals · 1865
  4. In re MullenDistrict Court, D. Massachusetts · 1900
  5. Klein v. MaravelasAppellate Terms of the Supreme Court of New York · 1915

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3Cited by19 opinions

  1. Yann Geron, Chapter 7 Tr., Direct Access Partners, LLC v. Craig (In re Direct Access Partners, LLC)United States Bankruptcy Court, S.D. New York · 2019
  2. Empire State Chair Co., Inc. v. BeldockCourt of Appeals for the Second Circuit · 1944
  3. In Re HirschDistrict Court, E.D. New York · 2006
  4. Gabbe v. Kleban Drug Corp.New York Supreme Court · 1957
  5. In re Vanity Fair Shoe Corp.District Court, S.D. New York · 1949

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