Legal Opinion

In Re Pressed Steel Car Co. of New Jersey

Court of Appeals for the Third Circuit

Decided November 5, 1938No. 6585PublishedCited by 8 opinions

1Opinion of the Court

BIGGS, Circuit Judge.

The State of New Jersey seeks to recover in the pending proceedings corporation franchise taxes for the years 1933, 1934 and 1935 1 imposed by the laws of New Jersey (Pamphlet Laws 1884, Chapter 159, p. 232; 1919, Chapter 195, p. 431; 1931, Chapter 102, p. 171; 1932, Chapter 98, p. 168) upon the debtor, Pressed Steel Car Company, a corporation of the State of New Jersey, all of the tangible assets of which were within the Commonwealth of Pennsylvania.

Receivers were appointed for the corporation upon May 10, 1933, as the result of a bill in equity filed in the court below.…

2Cases cited25 opinions

  1. New Jersey v. AndersonSupreme Court of the United States · 1906
  2. Michigan v. Michigan Trust Co.Supreme Court of the United States · 1932
  3. Louisville, Evansville & St. Louis Railroad v. WilsonSupreme Court of the United States · 1891
  4. New York v. JersawitSupreme Court of the United States · 1924
  5. Moore v. MitchellSupreme Court of the United States · 1930

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3Cited by8 opinions

  1. Meilink v. Unemployment Reserves Comm'n of Cal.Supreme Court of the United States · 1942
  2. In the Matter of Connecticut Motor Lines, Inc., Bankrupt. John H. McKeever TrusteeCourt of Appeals for the Third Circuit · 1964
  3. In the Matter of Penn Central Transportation Company, Debtor. Appeal of Consolidated Edison Company of New York, IncCourt of Appeals for the Third Circuit · 1972
  4. In Re Penn Central Transportation CompanyDistrict Court, E.D. Pennsylvania · 1970
  5. In Re Hankey Baking CompanyDistrict Court, W.D. Pennsylvania · 1954

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