Legal Opinion
Zimmer v. New York State Tax Commission
Court of Appeals for the Second Circuit
Decided March 10, 1942No. 172PublishedCited by 7 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
This is an appeal from an order denying a motion by Judson Zimmer, trustee of Fonda, Johnstown & Gloversville Railroad Company (a New York corporation), appointed in a proceeding brought by the Railroad Company under Section 77 of the Bankruptcy Act, 11 U.S.C.A. § 205, for its reorganization. The motion was to expunge and dismiss certain claims which had been filed in the proceeding by the State of New York to recover franchise taxes imposed under Sections 183 and 184 of the New York Tax Law.
Section 183 reads as follows: “For the privilege of exercising its…
2Cases cited10 opinions
- Michigan v. Michigan Trust Co.Supreme Court of the United States · 1932
- Boteler v. IngelsSupreme Court of the United States · 1939
- Central Trust Co. v. New York City & Northern RailroadNew York Court of Appeals · 1888
- Palmer v. Webster and Atlas Nat. Bank of BostonSupreme Court of the United States · 1941
- Thompson v. State of LouisianaCourt of Appeals for the Eighth Circuit · 1938
5 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- In Re Penn Central Transportation CompanyDistrict Court, E.D. Pennsylvania · 1970
- Pomper v. United StatesCourt of Appeals for the Second Circuit · 1952
- Lyford v. State of New YorkCourt of Appeals for the Second Circuit · 1944
- In Re West Coast Cabinet Works, Inc.District Court, S.D. California · 1950
- In re International Power Securities Corp.District Court, D. New Jersey · 1953
2 more not listed; retrieve them via the Exa API.