People of New York v. Irving Trust Co.

Second Circuit

People of New York v. Irving Trust Co.

58 F.2d 980, 1932 U.S. App. LEXIS 4821

CourtCourt of Appeals for the Second Circuit

DecidedMay 23, 1932

DocketNo. 404

StatusPublished

Cited by1 cases

This text of 58 F.2d 980 (People of New York v. Irving Trust Co.) is published on Counsel Stack Legal Research, covering Court of Appeals for the Second Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

People of New York v. Irving Trust Co., 58 F.2d 980, 1932 U.S. App. LEXIS 4821 (2d Cir. 1932).

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Opinion

PER CURIAM.

The referee’s order expunging the claim, filed by the people of the state of New York against the collector of internal revenue, was affirmed by the District Court. The order entered expunged the record of an unliquidated claim for additional franchise taxes due to the state of New York from the bankrupt for the tax years beginning November 1,1917 to 1928, inclusive. The reason therefor was that the appellant did not file its elaim within the time allowed by the tax bar order. We have heretofore held that orders such as that appealed from had binding effect upon sovereigns and must be complied with. Matter of Morgenstem & Co., Bankrupt, 57 F.(2d) 163 decided April 4, 1932 (C. C. A. 2d Cir.); In re Anderson, 279 F.525 (C. C. A. 2). Upon the authority of these cases, the order appealed from is affirmed, but without prejudice to an application by the people of the state of New York presenting an actual claim which can be audited and showing lawful reasons why it should be paid, at which time the trustee may contest the right to payment.

Order affirmed.

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PER CURIAM.

The referee’s order expunging the claim, filed by the people of the state of New York against the collector of internal revenue, was affirmed by the District Court. The order entered expunged the record of an unliquidated claim for additional franchise taxes due to the state of New York from the bankrupt for the tax years beginning November 1,1917 to 1928, inclusive. The reason therefor was that the appellant did not file its elaim within the time allowed by the tax bar order. We have heretofore held that orders such as that appealed from had binding effect upon sovereigns and must be complied with. Matter of Morgenstem & Co., Bankrupt, 57 F.(2d) 163 decided April 4, 1932 (C. C. A. 2d Cir.); In re Anderson, 279 F.525 (C. C. A. 2). Upon the authority of these cases, the order appealed from is affirmed, but without prejudice to an application by the people of the state of New York presenting an actual claim which can be audited and showing lawful reasons why it should be paid, at which time the trustee may contest the right to payment.

Order affirmed.

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Bluebook (online)

58 F.2d 980, 1932 U.S. App. LEXIS 4821, Counsel Stack Legal Research, https://law.counselstack.com/opinion/people-of-new-york-v-irving-trust-co-ca2-1932.

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