BALTIMORE TRUST CO. v. INTEROCEAN OIL CO.

No. 2055.

30 F.Supp. 560 (1939)

BALTIMORE TRUST CO. v. INTEROCEAN OIL CO.

District Court, D. Maryland.

December 15, 1939.


Attorney(s) appearing for the Case

G. Ridgely Sappington, D. Heyward Hamilton, Jr., and J. Cookman Boyd, Jr., all of Baltimore, Md., for receiver of Interocean Oil Co.

Chas. C. G. Evans, City Sol., Lawrence B. Fenneman, Deputy City Solicitor, and Michael J. Hankin, Asst. City Sol., all of Baltimore, Md., for City of Baltimore.


CHESNUT, District Judge.

In this case the point now presented for determination is whether the City Collector of Baltimore is entitled to a preferred claim for interest and penalties on delinquent state and city taxes on the real estate of the Interocean Oil Company which have accumulated during the receivership.

The receiver was appointed in 1932 on a bill filed by the trustee of a bond mortgage to foreclose the mortgage and sell the property and pending...

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