1. Home
  2. Browse Decisions
  3. U.S.
  4. 419 U.S.
  5. 419 U.S. 43 (1974)
 

OTTE v. UNITED STATES

No. 73-375.

419 U.S. 43 (1974)

OTTE, TRUSTEE IN BANKRUPTCY v. UNITED STATES ET AL.

Supreme Court of United States.

Decided November 19, 1974.

Attorney(s) appearing for the Case

Howard Karasik argued the cause and filed a brief for petitioner.

Keith A. Jones argued the cause for the United States. With him on the brief were Solicitor General Bork, Assistant Attorney General Crampton, and Crombie J. D. Garrett. Samuel J. Warms argued the cause for respondent city of New York. With him on the brief were Adrian P. Burke, Raymond Herzog, and Cornelius F. Roche.

MR. JUSTICE BLACKMUN delivered the opinion of the Court.

This bankruptcy case raises issues (a) as to whether priority claims for wages earned by employees prior to an employer's bankruptcy, but unpaid at the inception of the bankruptcy proceeding, are subject to withholding taxes, and, if so, (b) as to whether the taxing entities must file proofs of claim, and (c) as to which priority of payment, if any, the withholding taxes enjoy under

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