ESSELSTYN, EXECUTOR,
v.
HELVERING, COMMISSIONER OF INTERNAL REVENUE

U.S. | 1933-10-23
No. 430
290 U.S. 678 Supreme Court of the United States (1933) Positive Treatment
Cited by 1 case

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  • In re Est. OF Medcare HMO, 998 F.2d 436 (7th Cir. 1993)
    …at, in defining categories excluded from federal bankruptcy protection, courts are to look to the law of the state of incorporation of the entity in question. In Security Building & Loan Association v. Spurlock, 65 F. 2d 768 (9th Cir.),cert. denied, 290 U.S. 678, 54 S.Ct. 102, 78 L.Ed. 585 (1933), for example, the Ninth Circuit was faced with determining whether an entity, given a newly enacted amendment excluding building and loan associations, was eligible for protection under the Bankruptcy Act. The cour…

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