BARBEE v. OKLAHOMA TAX COMMISSION

No. 1746.

103 F.2d 114 (1939)

BARBEE v. OKLAHOMA TAX COMMISSION.

Circuit Court of Appeals, Tenth Circuit.

March 25, 1939.


Attorney(s) appearing for the Case

John W. Swinford, of Oklahoma City, Okl. (Tomerlin, Chandler, Shelton & Fowler, of Oklahoma City, Okl., on the brief), for appellant.

C. D. Cund, of Oklahoma City, Okl., (A. L. Herr, of Chickasha, Okl., and Wendell Barnes, of Oklahoma City, Okl., on the brief), for appellee.

Before PHILLIPS, BRATTON, and WILLIAMS, Circuit Judges.


WILLIAMS, Circuit Judge.

The question for determination is whether claim filed with the trustee in bankruptcy of an insolvent vendor for unpaid sales tax levied under the Oklahoma Consumers' Tax Law, Chapter 66, Article 7, Session Laws 1935, for allowance is entitled to preference in payment over the claims of his general creditors.

Objection to its allowance as a preferred claim was made by the trustee, with the contention that the state had no greater right...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases