Legal Opinion

Rivard v. Bijou Furniture Co.

Supreme Court of Rhode Island

Decided July 23, 1941PublishedCited by 6 opinions

1Opinion of the Court

This is a bill of complaint praying for the dissolution of the defendant corporation and for the appointment of a receiver. The only question which is now before us in this cause is that of priority as to the following claims: A claim of $230.51 by the United States for taxes due to the federal government for the years 1937 to 1940, solely under Title VIII of the federal social security act, c. 531, 49 Stat. 620, as amended, hereinafter called the federal act; a claim by the state of Rhode Island for corporate excess taxes in the sum of $145.74; a claim of $155.09 by the state of Rhode Island…

2Cases cited15 opinions

  1. Steward MacHine Co. v. DavisSupreme Court of the United States · 1937
  2. Bramwell v. United States Fidelity & Guaranty Co.Supreme Court of the United States · 1925
  3. Price v. United StatesSupreme Court of the United States · 1926
  4. New York v. MacLaySupreme Court of the United States · 1933
  5. United States v. SnyderSupreme Court of the United States · 1893

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3Cited by6 opinions

  1. Illinois Ex Rel. Gordon v. United StatesSupreme Court of the United States · 1946
  2. State Div. of Emp. SEC. v. Pilot Mfg. Co., Inc.New Jersey Superior Court Appellate Division · 1964
  3. People Ex Rel. Bernardi v. Bethune Plaza, Inc.Appellate Court of Illinois · 1984
  4. State v. Pilot Manufacturing Co.New Jersey Superior Court Appellate Division · 1964
  5. Plantations Industrial Supply v. Ward C. Cramer Associates, Inc.Supreme Court of Rhode Island · 1971

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