58 F.2d 980 (2nd Cir. 1932), 404, In re Experimenter Pub. Co., Inc.
|Citation:||58 F.2d 980|
|Party Name:||In re EXPERIMENTER PUB. CO., Inc. v. IRVING TRUST CO. PEOPLE OF STATE OF NEW YORK|
|Case Date:||May 23, 1932|
|Court:||United States Courts of Appeals, Court of Appeals for the Second Circuit|
Appeal from the District Court of the United States for the Southern District of New York.
S. John Block and Root, Clark & Buckner, all of New York City (Robert Halpern, of New York City on the brief), for Irving Trust Co., trustee.
John J. Bennett, Jr., Atty. Gen. (Robert P. Beyer, Deputy Asst. Atty. Gen., of counsel), for appellee.
Before MANTON, L. HAND, and AUGUSTUS N. HAND, Circuit Judges.
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 claim 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 Morgenstern & Co., Bankrupt, 57 F.2d 163 decided April 4, 1932 (C. C. A.2d Cir.); In re...
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