In re K-B Sales Co.

Connecticut Superior Court

In re K-B Sales Co.

4 Conn. Supp. 45, 1936 Conn. Super. LEXIS 90

CourtConnecticut Superior Court

DecidedMay 20, 1936

DocketFile #167

StatusPublished

This text of 4 Conn. Supp. 45 (In re K-B Sales Co.) is published on Counsel Stack Legal Research, covering Connecticut Superior Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

In re K-B Sales Co., 4 Conn. Supp. 45, 1936 Conn. Super. LEXIS 90 (Colo. Ct. App. 1936).

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Opinion

JENNINGS, J.

Taxes do not "seem to be entitled to preference by any general law of this State. There is considerable authority for the proposition that in the absence of statutory authority such preference does not exist. 61 C. J. 925. That Connecticut would follow this rule seems indicated by the fact that they are often postponed to other claims. See G. S. 4870 and 4937. From G. S. 4853 and 5939 it is very apparent that wages of the type described are given a distinct preference. The petitioners are advised to pay the preferred wage claims pro rata. I understand this will exhaust the assets.

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JENNINGS, J.

Taxes do not "seem to be entitled to preference by any general law of this State. There is considerable authority for the proposition that in the absence of statutory authority such preference does not exist. 61 C. J. 925. That Connecticut would follow this rule seems indicated by the fact that they are often postponed to other claims. See G. S. 4870 and 4937. From G. S. 4853 and 5939 it is very apparent that wages of the type described are given a distinct preference. The petitioners are advised to pay the preferred wage claims pro rata. I understand this will exhaust the assets.

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Bluebook (online)

4 Conn. Supp. 45, 1936 Conn. Super. LEXIS 90, Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-re-k-b-sales-co-connsuperct-1936.