City of New York v. Feiring

I think the amendment of Bankruptcy Act, § 64, sub. a, by the Chandler Act did not lessen the force of New York City v. Goldstein, 299 U.S. 522, 57 S.Ct. 321, 81 L.Ed. 384, for that upheld the city’s claim to priority by merely citing In re Atlas Television Co., 273 N.Y. 51, 6 N.E.2d 94, 96, which had sustained a like priority in state assignment proceedings expressly upon the ground that it was a tax claim. In the Atlas case the court rejected any other basis for priority on the authority of In re Northern Bank of New York, 163 App.Div. 974, 148 N.Y.S. 70, affirmed 212 N.Y. 608, 106 N.E.…