NATIONAL REGULATOR CO. v. ABCO BOILER CORPORATION


42 F.2d 712 (1929)

NATIONAL REGULATOR CO. v. ABCO BOILER CORPORATION.

District Court, S. D. New York.

August 29, 1929.


Attorney(s) appearing for the Case

Blackman, Pratt & Koehler, of New York City (Thomas H. Rothwell, of New York City, of counsel), for receiver.

Gould & Newman, of New York City (Julius F. Newman, of New York City, of counsel), for Edward Gould and Joseph Spatt.


THACHER, District Judge (after stating the facts as above).

The vendee's principal objection to the title tendered by the receiver was that the land was burdened with a lien for franchise taxes incurred by the Corrugated Rubber Company, a Delaware corporation, one of the vendor's predecessors in title. From the record title it appeared that this company, on April 12, 1922, acquired title to part of the land, a parcel of five acres which was then vacant, and parted...

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