Opinion · Court of Appeals for the Third Circuit

Commonwealth of Pennsylvania v. Acker

84 F.2d 443

Type
Opinion
Court
Court of Appeals for the Third Circuit
Jurisdiction
Federal
Date
1936-06-03
Topic
general

PER CURIAM. This is an appeal from an order of the District Court for the Middle District of Pennsylvania. The appellees, receivers of an insolvent railroad corporation, filed their first and final account, to which exceptions were entered by the appellant, the commonwealth of Pennsylvania. The account showed that after payment of the expenses of administration, which included compensation for the receivers, attorney’s fees and other expenses incurred by the receivers in the course of administration of the insolvent estate, nothing was left for distribution. The question is whether the gross receipts taxes assessed by the commonwealth of Pennsylvania when the company was in receivership had priority over administration expenses.

Citator

UpLaw has not yet analyzed Commonwealth of Pennsylvania v. Acker. The absence of a flag is not a finding that it is good law.

Cited by
2 opinions
COMMONWEALTH OF PENNSYLVANIA v. ACKER,84 F.2d 443(3rd Cir. 1936)
COMMONWEALTH OF PENNSYLVANIA v. ACKER et al.
No. 5888.
Circuit Court of Appeals, Third Circuit.
June 3, 1936.
Appeal from the District Court of the United States for the Middle District of Pennsylvania; Albert L. Watson, Judge.

Suit by Edwin C. Randolph against the Scranton, Montrose Binghamton Railroad Company, wherein Warren T. Acker and others, receivers of the Scranton, Montrose Binghamton Railroad Company, filed their first and final account, to which exceptions were entered by the Commonwealth of Pennsylvania. From a decree of the District Court,10 F. Supp. 699, overruling the exceptions, the Commonwealth of Pennsylvania appeals.

Affirmed.
John Y. Scott, of Harrisburg, Pa., for appellant.

Wm. J. Fitzgerald, of Scranton, Pa. (Kelly, Balentine, Fitzgerald Kelly, of Scranton, Pa., of counsel), for appellees.
Before BUFFINGTON and THOMPSON, Circuit Judges, and AVIS, District Judge.
PER CURIAM.
This is an appeal from an order of the District Court for the Middle District of Pennsylvania. The appellees, receivers of an insolvent railroad corporation, filed their first and final account, to which exceptions were entered by the appellant, the commonwealth of Pennsylvania. The account showed that after payment of the expenses of administration, which included compensation for the receivers, attorney's fees and other expenses incurred by the receivers in the course of administration of the insolvent estate, nothing was left for distribution. The question is whether the gross receipts taxes assessed by the commonwealth of Pennsylvania when the company was in receivership had priority over administration expenses. The District Court, in an extended opinion, held that administration costs had priority over taxes and relied in the main upon Bauer Son v. Wilkes-Barre Light Company,274 Pa. 165, 117 A. 920, 24 A.L.R. 1171.

After full consideration, we find ourselves in accord therewith, and, therefore, affirm its decree.Page 444