Boteler v. Ingels, 308 U.S. 521 (1939). · Go Syfert
Boteler v. Ingels, 308 U.S. 521 (1939). Cases Citing This Book View Copy Cite
6 citation events across 2 distinct courts.
Strongest positive: United States v. Schottenstein, Zox & Dunn (In Re Unitcast, Inc.) (bap6, 1998-03-26)
Top citers, strongest first. 1 distinct citer. How cited ↗
discussed Cited as authority (rule) United States v. Schottenstein, Zox & Dunn (In Re Unitcast, Inc.) (2×)
6th Cir. BAP · 1998 · confidence medium
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 at 31 (quoting 28 U.S.C. § 124a (repealed 1948)). 6 The Court concluded that 28 U.S.C. § 124a obligated the trustee to abide by applicable state and local tax laws — including provisions for penalties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
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.