Legal Opinion
In re Martin Woodcraft Corp.
District Court, E.D. New York
Decided April 12, 1955No. 52063PublishedCited by 1 opinion
1Opinion of the Court
BRUCHHAUSEN, District Judge.
The petitioner, United States of America, on behalf of the Director of Internal Revenue, seeks a review of an order made by the Referee in Bankruptcy, appointed in this proceeding, dated March 10, 1955.
The said order adjudged in substance that the right of possession of the Trustee in Bankruptcy as to the bankrupt’s assets and his right of sale thereof were paramount to the rights that the Director of Internal Revenue might have acquired by virtue of any tax lien filed against such property, prior to the bankruptcy.
The question involved is whether the Director was…
2Cases cited11 opinions
- Cline v. KaplanSupreme Court of the United States · 1944
- Louisville Trust Co. v. ComingorSupreme Court of the United States · 1902
- MacDonald v. Plymouth County Trust Co.Supreme Court of the United States · 1932
- Goggin v. Division of Labor Law Enforcement of Cal.Supreme Court of the United States · 1949
- Rathman v. BoothCourt of Appeals for the Eighth Circuit · 1910
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3Cited by1 opinion
- Alexander Henkin, as Trustee in Bankruptcy of Martin Woodcraft Corporation v. United StatesCourt of Appeals for the Second Circuit · 1956