In Re West Coast Cabinet Works

In Re West Coast Cabinet Works, Inc.

Good Law

92 F. Supp. 636·1950 U.S. Dist. LEXIS 2588

United States District Court, Southern District of CaliforniaAugust 4, 195044249-W, BkcyCalifornia1,117 words

Opinion

Weinberger, J.

The Board of Equalization of the State of California has petitioned to review an order of the Referee in Bankruptcy permanently enjoining the said Board from enforcing as against the trustee or the .bankrupt estate herein any of the provisions of the California Sales and Use Tax Law in connection with certain sales made by said trustee in bankruptcy.

This review has been the subject of several hearings before this court and its submission for decision has been twice vacated and the same reopened at the insistence of counsel for the filing of further briefs; thereafter an amended certificate was filed by the Referee; additional briefs were requested by the court; an amicus curiae brief has been presented; the final hearing in this matter was had the latter part of 1949.

The bankrupt herein, West Coast Cabinet Works, Inc., a corporation, was engaged in the business of manufacturing .and selling cabinets and filed sales tax returns and paid sales tax under the California Sales and Use Tax Law. On February 5, 1946, the corporation filed a petition under Chapter XI of the Bankruptcy Act, 11 U.S.C.A. § 701 et seq., and George T. Goggin as receiver of the debtor, was authorized to…

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Judges

Weinberger

Cites (128)

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