Legal Opinion

Califronia State Board of Equalization v. Goggin. In Re Exeter Refining Co

Court of Appeals for the Ninth Circuit

Decided June 28, 1950No. 12418PublishedCited by 8 opinions

1Opinion of the Court

BIGGS, Circuit Judge.. Exeter Refining Company (Exeter) filed a petition pursuant to Chapter XI of the Bankruptcy Act, 11 U.S.C.A. § 701 et seq., in the court below on October 16, 1947.-The petition was approved the same day and thereafter George T. Goggin was appointed receiver and duly qualified. On February 12, 1948, the California State Board of Equalization (the Board) filed with the referee a claim, broken down into parts as specified hereinafter, for California Sales and Use Tax. The claim asserts that there was due to the State of California the sum of $3,926.36. Then comes the phrase…

2Cases cited3 opinions

  1. Boteler v. IngelsSupreme Court of the United States · 1939
  2. Martin v. CampanaroCourt of Appeals for the Second Circuit · 1946
  3. Meilink v. Unemployment Reserves Comm'n of Cal.Supreme Court of the United States · 1942

3Cited by8 opinions

  1. California State Board of Equalization v. GogginCourt of Appeals for the Ninth Circuit · 1951
  2. In Re Jaylaw Drug, Inc., Debtor. Jaylaw Drug, Inc. v. United States Internal Revenue Service, and Empire National BankCourt of Appeals for the Second Circuit · 1980
  3. California State Board of Equalization v. George T. Goggin, Trustee of the Estate of Columbia Stamping and Manufacturing Corporation, BankruptCourt of Appeals for the Ninth Circuit · 1957
  4. In Re New York, New Haven and Hartford Railroad Co.District Court, D. Connecticut · 1969
  5. World Scope Publishers, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1965

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