In re Park Brewing Co., 1246.

Decision Date07 March 1942
Docket NumberNo. 1246.,1246.
Citation48 F. Supp. 750
PartiesIn re PARK BREWING CO. Claim of MICHIGAN UNEMPLOYMENT COMPENSATION COMMISSION.
CourtU.S. District Court — Western District of Michigan

Florence N. Clement, Asst. Atty. Gen., of Detroit, Mich., for claimant.

Robert A. Lawton, of Hancock, Mich., for trustee.

RAYMOND, District Judge.

It being the view of the court that in liquidation proceedings in bankruptcy (wherein the trustee becomes vested with bankrupt's title by operation of law, Bankruptcy Act, Sec. 70, sub. a, 11 U.S.C.A. § 110, sub. a, and wherein the only employee is a watchman employed first by the referee and then by the trustee), the trustee is an officer of the bankruptcy court and is not an employee of the bankrupt, or a successor of bankrupt within the meaning of section 41(2) of the Michigan Unemployment Compensation Act, Comp.Laws Supp. Mich.1940, § 8485-81(2) (see Gagne v. Brush, D.C., 30 F.Supp. 714), an order may be entered denying the prayer of the petition for review and affirming the referee's order of January 12, 1942 which denies the claim of Michigan Unemployment Compensation Commission in the sum of $16.16 covering compensation paid to the watchman during the period of the trusteeship.

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7 cases
  • In re Freedomland, Inc.
    • United States
    • U.S. Court of Appeals — Second Circuit
    • 8 Junio 1973
    ...31.3401(c)-1(b), the "individual performing services," 26 C.F.R. § 31.-3401(c)-1(a), that is, the wage claimant. See In re Park Brewing Co., 48 F. Supp. 750 (W.D.Mich.1942). But see Int.Rev.Code of 1954, § 3401(d)(1) (defining "employer" as "the person having control of the payment of . . .......
  • Williamson v. United States
    • United States
    • U.S. District Court — Eastern District of Kentucky
    • 13 Noviembre 1961
    ...804. He is an officer of the court and not an employee of the corporations involved in the reorganization proceedings. In re Park Brewing Co., D.C., 48 F.Supp. 750. He is vested by operation of law with a title to the property. 11 U.S.C.A. §§ 110(a) and 586. It is traditional in the law tha......
  • Brown v. Corriveau
    • United States
    • New Hampshire Supreme Court
    • 21 Abril 1954
    ...was not within the Social Security Act because the trustee was 'an 'instrumentality of the United States". See also, In re Park Brewing Co., D.C., 48 F.Supp. 750; Commissioner of Ins. v. Broad St. Mut. Cas. Ins. Co., 312 Mass. 261, 44 N.E.2d 683, 143 A.L.R. 982. Cf. State of Missouri v. Gle......
  • Frank v. MICHIGAN EX REL. MICHIGAN UNEMP. AGENCY
    • United States
    • U.S. District Court — Western District of Michigan
    • 24 Noviembre 1999
    ...of the court" and does not become an "employer" simply by acquiring title to all assets of a bankrupt employer. In re Park Brewing Co., 48 F.Supp. 750, 751 (E.D.Mich.1942). Indeed, it is generally recognized that A trustee in bankruptcy occupies a special fiduciary position. He does not sta......
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