Skip to content
Back to judgment

Citation network

Nicolas Vs. United States

Cites for this judgment

  • US Supreme Court
  • Jun 13, 1966

Citation network · 7-day free trial

Brief every cited case in minutes

Open an 18-section AI Brief on any citation below, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial - no card required.

  • 18-section brief - facts, issues, ratio, relief
  • Ask this case - answers cite the judgment
  • Semantic search - find precedents by meaning
  • Research drawer - sections, cites, related cases

No card required · credentials emailed · Log in if you already have an account

65 entries 9 linked 56 unlinked
Show
  1. Davis Vs. Pringle US Supreme Court · May 25, 1925
  2. Missouri Vs. Ross US Supreme Court · Nov 09, 1936
  3. United States Vs. Childs US Supreme Court · Nov 24, 1924
  4. New York Vs. Saper US Supreme Court · Mar 07, 1949
  5. Boteler Vs. Ingels US Supreme Court · Nov 06, 1939
  6. United States Vs. Kaplan US Supreme Court · May 02, 1938
  7. Sexton Vs. Dreyfus US Supreme Court · Jan 23, 1911
  8. Simonson Vs. Granquist US Supreme Court · Mar 05, 1962
  9. Nicolas v. United
    Search
  10. States - 384 U.S. 678 (1966) U.S. Supreme Court Nicolas v. United
    Search
  11. States, 384 U.S. 678 (1966) Nicolas v. United
    Search
  12. The United States is not entitled to interest in this case. Pp. 384 U. S. 682 -692. (a) Sexton v. Dreyfus
    Search
  13. U. S. 339 , and New York v. Saper
    Search
  14. in possession during the pendency of the arrangement proceeding. Pp. 384 U. S. 692 -693. (b) Under Boteler v. Ingels
    Search
  15. interest on claims against a bankrupt estate is suspended as of the date the petition in bankruptcy is filed. Sexton v. Dreyfus
    Search
  16. made applicable to the accumulation of interest on claims for taxes by the decision of this Court in New York v. Saper
    Search
  17. considerations of administrative convenience. As the Court recognized in Vanston Bondholders Protective Committee v. Green
    Search
  18. obligation to pay additional interest on those prior taxes once a petition in bankruptcy has been filed. United States v. Kalishman
    Search
  19. New York v. Saper
    Search
  20. United States v. General
    Search
  21. Cf. Guarantee Title and Trust Co. v. Title
    Search
  22. a completely different issue. The result here is governed squarely by the rationale of our decision in Boteler v. Ingels
    Search
  23. trustee challenge the referee's allowance of the principal of the taxes as an expense of administration. See Dayton v. Stanard
    Search
  24. Michigan v. Michigan
    Search
  25. McColgan v. Maier
    Search
  26. United States v. Kalishman
    Search
  27. Cf. Thomas v. Western
    Search
  28. not here relevant, the accrual of interest may continue during the period of bankruptcy administration. Cf. Bruning v. United
    Search
  29. The decision of the Court in New York v. Saper
    Search
  30. U. S. 328 , reflected an assimilation of tax debts to the status of other debts in bankruptcy. At the time Sexton v. Dreyfus
    Search
  31. out and ascertain the amount of taxes owed and to obtain an order from the bankruptcy court for payment. See New York v. Saper
    Search
  32. As Mr. Justice Holmes stated with regard to interest on a secured debt in Sexton v. Dreyfus
    Search
  33. of the bankrupt are supposed to be wound up. If, as in a well known illustration of Chief Justice Shaw's, Parks v. City
    Search
  34. See American Iron & Steel Manufacturing Co. v. Seaboard
    Search
  35. U.S. at 233 U. S. 266 . See also Vanston Bondholders Protective Committee v. Green
    Search
  36. Engineering & Mfg. Co., 188 F.2d 80 (C.A.8th Cir.), aff'd, 342 U.S. 912. Cf. Commonwealth of Massachusetts v. Thompson
    Search
  37. to suspend interest both in corporate reorganization proceedings under Chapter X of the Bankruptcy Act, United States v. Edens
    Search
  38. benefit of creditors, Matter of Pavone Textile Corp., 302 N.Y. 206, 97 N.E.2d 755, aff'd sub nom. United States v. Bloom
    Search
  39. Cf. Commonwealth of Massachusetts v. Thompson
    Search
  40. interest allowed only to date of petition on debts reduced to judgment after bankruptcy). Compare State of Missouri v. Earhart
    Search
  41. Bruning v. United
    Search
  42. Cf. New York v. Rassner
    Search
  43. United States v. Sampsell
    Search
  44. Hercules Service Parts Corp. v. United
    Search
  45. of a trustee whose activities do not amount to the conduct of business in any meaningful sense. See United States v. Sampsell
    Search
  46. of the Bankruptcy Act. Guarantee Title and Trust Co. v. Title
    Search
  47. F.2d 664 (C.A.2d Cir.). Cf. King v. United
    Search
  48. States, 379 U. S. 329 . Compare Boteler v. Ingels
    Search
  49. and this Court has held the section applicable to a federal tax claim even where it is secured by a lien. Simonson v. Granquist
    Search

AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial