Legal Opinion
In re the Accounting of Solomon
New York Surrogate's Court
Decided May 20, 1959PublishedCited by 2 opinions
1Opinion of the Court
John J. Dillon, S.
In this accounting by the administratrix of an insolvent estate the priority of tax claims must be determined.
There is no doubt that the claim for taxes payable to the United States is entitled to first priority, and that the claims for State and city taxes are entitled to a preference before the claims of general creditors. (Surrogate’s Ct. Act, § 212.) The court must determine the priority, if any, of State income and unemployment taxes over the City of New York business tax.
While it might be assumed that the State would necessarily be entitled to priority over the city,…
2Cases cited5 opinions
- Matter of Atlas Television Co.New York Court of Appeals · 1936
- In Re David Brown Printing Co.New York Court of Appeals · 1941
- John Hancock Mutual Life Insurance Company of Boston v. PinkNew York Court of Appeals · 1938
- In re the Estate of McClatcheyNew York Surrogate's Court · 1939
- In re the General Assignment for the Benefit of Creditors of New York's Little Bohemia, Inc.New York Supreme Court · 1939
3Cited by2 opinions
- In re the Estate of ColwinNew York Surrogate's Court · 1979
- In re the General Assignment for the Benefit of Creditors of Am-Lon Knit Goods Finishing Corp.New York Supreme Court · 1980