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United States v. Schottenstein, Zox & Dunn (In Re Unitcast, Inc.)
(2×)
Boteler, 308 U.S. at 59, 60 S.Ct. at 31 (quoting 28 U.S.C. § 124a (repealed 1948)). 6 The Court concluded that 28 U.S.C. § 124a obligated the trustee to abide by applicable state and local tax laws — including provisions for penalties — during the pendency of a bankruptcy ease.
Retrieving the full opinion text from the archive…
Boteler, Trustee of Richmaid Creameries, Inc.
v.
Ingels, Director of Motor Vehicles of California
v.
Ingels, Director of Motor Vehicles of California
Nos. 15 and 16.
Supreme Court of the United States.
Dec 4, 1939.
308 U.S. 521
Cited by 1 opinion | Published
Ordered that the first sentence in the second paragraph on page 3 of the opinion be amended to read:
“First. Subdivision 57 (j) prohibits allowance of a tax penalty against the bankrupt estate only if incurred by the bankrupt before bankruptcy by reason of his own delinquency.”
It is further ordered that the petition for rehearing be denied.
Opinion reported as amended, ante, p. 57.