Legal Opinion
In Re Avien, Inc.
District Court, E.D. New York
Decided March 10, 1975No. 70 B 1085PublishedCited by 22 opinions
1Opinion of the Court
OPINION
NEAHER, District Judge.
This is an appeal by the City of New York (“the City”) from a decision of the bankruptcy judge expunging its claim against the debtor for unpaid corporation taxes in the amount of $17,789.32. Decision of the appeal turns upon the correct construction to be placed on the carryforward and carry-back loss provisions of the City’s General Corporation Tax, Administrative Code of the City of New York, § R46-2.0(8) (f).
The pertinent facts are not in dispute. On December 24, 1970, the debtor (“Avien”) filed a petition for an arrangement under Chapter XI of the Bankruptcy…
2Cases cited9 opinions
- Claim of Petterson v. Daystrom Corp.New York Court of Appeals · 1966
- Hogan v. CulkinNew York Court of Appeals · 1966
- Abood v. Hospital Ambulance Service, Inc.New York Court of Appeals · 1972
- Le Drugstore Etats Unis, Inc. v. New York State Board of PharmacyNew York Court of Appeals · 1973
- People Ex Rel. Chas. Kohlman & Co. v. LawNew York Court of Appeals · 1925
4 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Raleigh v. Illinois Department of RevenueSupreme Court of the United States · 2000
- United States v. Paul v. OatesCourt of Appeals for the Second Circuit · 1977
- In The Matter Of Fidelity Holding Company, Ltd.Court of Appeals for the Fifth Circuit · 1988
- In Re PremoUnited States Bankruptcy Court, E.D. Michigan · 1990
- In Re Hudson Oil Co., Inc.United States Bankruptcy Court, D. Kansas · 1988
17 more not listed; retrieve them via the Exa API.