HEILIG BROTHERS CO.
v.
NATIONAL LABOR RELATIONS BOARD

U.S. | 1942-06-01
Nos. 1199 and 1200
316 U.S. 701 Supreme Court of the United States (1942) Positive Treatment
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  • Lyford v. State of N.Y., 140 F.2d 840 (2d Cir. 1944)
    …were conducted by an individual or corporation. Palmer v. Webster & Atlas Nat. Bank of Boston, 312 U.S. 156, 61 S.Ct. 542, 85 L.Ed. 642; In re Fonda, J. & G. R. Co., 2 Cir., 126 F. 2d 604, certiorari denied Zimmer v. New York State Tax Commission, 316 U.S. 701, 62 S.Ct. 1299, 1300, 86 L.Ed. 1769. The installments are, therefore, payable as taxes. And though the question is not before us now, it may be pointed out that taxes incurred during the proceedings have been held to be expenses of administration.…

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