American Brake Shoe & Foundry Co. v. New York Rys. Co.
District Court, S.D. New York
In Equity. Suit by the American Brake Shoe & Foundry Company against the New York Railways Company. On motion to confirm the special master’s report determining the receiver of the defendant to be entitled to a special franchise tax refund fund..
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In Equity. Suit by the American Brake Shoe & Foundry Company against the New York Railways Company. On motion to confirm the special master’s report determining the receiver of the defendant to be entitled to a special franchise tax refund fund.. The following is the report of Eacombe, Special Master: . By order of this court, dated June 2, 1921, there were referred to the special master “all questions as to the ownership of [the ‘special franchise tax refund fund’], or any part thereof, including the right of the receiver to have said fund paid into his general account, to be used for the…
1Opinion of the Court
MAYER, Circuit Judge.
The motion is to confirm the special master’s report, a copy of which is set forth above. After consideration of arguments fully presented and briefed, it is interesting to observe how completely the special master has dealt with the essential questions in a report which, in the circumstances, is both succinct and comprehensive. It is necessairy only to refer to some features by way, in a sense, of supplement.
The Case of the Lessor Companies.—As against the lessor companies, the receiver was entitled to the refund independently of any statute. No conduct of the municipal…
2Cases cited9 opinions
- Horn v. Pere Marquette R.U.S. Circuit Court for the District of Eastern Michigan · 1907
- Hutchins v. . HebbardNew York Court of Appeals · 1865
- Noyes v. . First National Bank of New YorkNew York Court of Appeals · 1918
- Noyes v. First National Bank of New YorkAppellate Division of the Supreme Court of the State of New York · 1917
- Dyas v. DyasIllinois Supreme Court · 1907
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