Legal Opinion
Decker v. Decker Building Material Co.
New Jersey Court of Chancery
Decided April 12, 1935PublishedCited by 7 opinions
1Opinion of the Court
The issue here is between the United States and the town of Irvington, each claiming a priority on funds in the hands of the receiver of the defendant corporation. The funds in question represent the proceeds of a sale of personal property of the corporation and for the purposes of this decision are considered as the property itself.
The claim of the United States is based upon income taxes assessed in 1927 and 1928; that of the town of Irvington arises out of personal property taxes assessed for the years 1931, 1932 and 1933. The receiver was appointed on August 29th, 1933.
The United States…
2Cases cited17 opinions
- United States v. FisherSupreme Court of the United States · 1805
- Lane County v. OregonSupreme Court of the United States · 1869
- Bramwell v. United States Fidelity & Guaranty Co.Supreme Court of the United States · 1925
- Price v. United StatesSupreme Court of the United States · 1926
- New York v. MacLaySupreme Court of the United States · 1933
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3Cited by7 opinions
- Bowes v. United StatesNew Jersey Court of Chancery · 1940
- Lerman v. Lincoln Novelty Co.New Jersey Superior Court Appellate Division · 1941
- State v. WynneCourt of Appeals of Texas · 1938
- In Re Receivership Mitchell's Restaurant, Inc.Court of Chancery of Delaware · 1949
- R. C. Stanhope, Inc. v. Township of North BergenSupreme Court of New Jersey · 1943
2 more not listed; retrieve them via the Exa API.