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Boteler v. Ingels, 308 U.S. 57 (1939)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Boteler v. Ingels, 308 U.S. 57 (1939)
Boteler v. Ingels Nos. 15 and 16 Argued October 16, 1939 Decided November 6, 1939 308 U.S. 57
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE NINTH CIRCUIT
Syllabus
1. Section 57(j) of the Bankruptcy Act, barring allowance of debts owing to federal, state, or local government, as penalties, except for the amount of the pecuniary loss sustained etc., prohibits allowance of tax penalties only if incurred by the bankrupt prior to bankruptcy. P. 59.
2. Penalties attaching upon nonpayment of state automobile license taxes, which taxes and penalties accrued while the business of bankrupt estate was being operated by a trustee in bankruptcy for the purpose of liquidation, are allowable against the bankrupt estate by virtue of the Act of June 18, 1934, which subjects trustees and other appointees of United States courts, who are authorized to conduct business, "to all State and local taxes applicable to such business the same s if such business were conducted by an individual or corporation. . . ." P. 60.
100 F.2d 915 affirmed.
Certiorari, 307 U.S. 617, to review the reversal of two orders of the District Court which in effect held a bankrupt estate not liable for penalties accruing upon nonpayment of state automobile license taxes. Appeals from the orders were consolidated for briefing, hearing, and decision in the Circuit Court of Appeals, and the cases are treated similarly here.
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Chicago: U.S. Supreme Court, "Syllabus," Boteler v. Ingels, 308 U.S. 57 (1939) in 308 U.S. 57 308 U.S. 58. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=UB5FNUH11E28YWA.
MLA: U.S. Supreme Court. "Syllabus." Boteler v. Ingels, 308 U.S. 57 (1939), in 308 U.S. 57, page 308 U.S. 58. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=UB5FNUH11E28YWA.
Harvard: U.S. Supreme Court, 'Syllabus' in Boteler v. Ingels, 308 U.S. 57 (1939). cited in 1939, 308 U.S. 57, pp.308 U.S. 58. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=UB5FNUH11E28YWA.
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