Legal Opinion

Liquifin Aktiengesellschaft v. Brennan

District Court, S.D. New York

Decided February 14, 1978No. 74 Civ. 767 (JMC)PublishedCited by 6 opinions

1Opinion of the Court

OPINION

CANNELLA, District Judge:

After a trial on stipulated facts, judgment is granted in favor of the defendants and intervenor, and the complaint is dismissed.

This case tests the constitutionality of New York State’s poundage fees as applied to a nonresident corporation that obtained a discharge of an attachment order in New York City.

Pursuant to section 8012(b) of the New York Civil Practice Law and Rules,

1. A sheriff is entitled, for collecting money by virtue of . . .an order of attachment ... to poundage of, in the counties within the city of New York, five per cent of the sum collected…

2Cases cited32 opinions

  1. International Shoe Co. v. WashingtonSupreme Court of the United States · 1945
  2. Hanson v. DencklaSupreme Court of the United States · 1958
  3. Reynolds v. SimsSupreme Court of the United States · 1964
  4. San Antonio Independent School District v. RodriguezSupreme Court of the United States · 1973
  5. Shaffer v. HeitnerSupreme Court of the United States · 1977

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3Cited by6 opinions

  1. Granzow v. Bureau of SupportOhio Supreme Court · 1990
  2. United States v. GilbertDistrict Court, S.D. New York · 1980
  3. Resolution Trust Corp. v. LanzaroSupreme Court of New Jersey · 1995
  4. Cabrera v. HirthAppellate Division of the Supreme Court of the State of New York · 2011
  5. Resolution Trust Corp. v. LanzaroNew Jersey Superior Court Appellate Division · 1994

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