Legal Opinion
In re the General Assignment for the Benefit of Creditors of Paris Shoe Co.
New York Supreme Court
Decided March 12, 1937PublishedCited by 1 opinion
1Opinion of the CourtSmith, J.
In this assignment for the benefit of creditors the assignee has in his possession, available for distribution to creditors, a balance of thirty-six dollars and eighty-five cents. The State of New York has filed a claim for twenty-five dollars covering the 1935 corporate franchise tax, which the assignor failed to pay. The city of New York has filed a claim for $100 covering accrued sales tax, which the assignor also failed to pay. It does not appear, in either case, that any demand, assessment or levy was ever made. Apparently it was after the assignment that both the city and the State…
2Cases cited7 opinions
- New York v. MacLaySupreme Court of the United States · 1933
- Marshall v. New YorkSupreme Court of the United States · 1920
- Missouri v. RossSupreme Court of the United States · 1936
- Matter of Atlas Television Co.New York Court of Appeals · 1936
- Wise v. L. & C. Wise Co.New York Court of Appeals · 1897
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3Cited by1 opinion
- In re the General Assignment for the Benefit of Creditors of New York's Little Bohemia, Inc.New York Supreme Court · 1939