DELAWARE

v.

IRVING TRUST CO., TRUSTEE

Citator

Cited By

• In re Freedomeand, Inc., 480 F.2d 184 (2d Cir. 1973)
  …the United States by the bankrupt. Bankruptcy Act § 64(a)(4), 11 U.S.C. § 104(a)(4). In reaching this decision, the court also referred to In re International Match Corp., 79 F. 2d 203 (2d Cir.), cert, denied sub nom. Delaware v. Irving Trust Co., 296 U.S. 652, 56 S.Ct. 368, 80 L.Ed. 464 (1935), for the proposition that “before a tax could be found to be legally due and owing by the bankrupt . . . enough must have been known about the basis of the tax to make the tax computable or ‘knowable’ before bankru…
• Commissioner of Internal Revenue v. Libbey, 100 F.2d 458 (1st Cir. 1938)
  …f Appeals also held that the words of the third clause of the section — distribution to the taxpayer — meant what they say, distribution to the taxpayer and not to someone else, and so applied the statute. Certiorari was denied by the Supreme Court, 296 U.S. 652, 56 S.Ct. 368, 80 L.Ed. 464. Counsel for the Commissioner, in their endeavor to interpret the above provision of the statute, have presented various arguments which might properly have been addressed to the Congress at the time it had the enactment…
• Prudence Realization Corp. v. Jackson, 212 F.2d 362 (2d Cir. 1954)
  …re Prudence Co., Inc., 2 Cir., 79 F. 2d 77, certiorari denied Egbert v. Callaghan, 296 U.S. 646, 56 S.Ct. 247, 80 L.Ed. 459; In re Prudence Bonds Corp., 2 Cir., 79 F. 2d 205, 212, certiorari denied Chemical Bank & Trust Co. v. Prudence-Bonds Corp., 296 U.S. 652, 56 S.Ct. 368, 80 L.Ed. 464; In re The Westover, 2 Cir., 82 F. 2d 177. For recent decisions see: Prudence Realization Corp. v. Prudence-Bonds Corp., 2 Cir., 189 F. 2d 931; In re Prudence-Bonds Corp., 2 Cir., 192 F. 2d 440; Prudence Realization Corp.…