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In re Appeal of Ky. River Coal Corp.

3 B.T.A. 644 (B.T.A. 1926)
In re Appeal of Ky. River Coal Corp.

3 Cited authorities

  1. Heller v. Marine Bank

    89 Md. 602 (Md. 1899)   Cited 25 times
    In Heller v. Marine Bank, 89 Md. 602, relied on by the appellants, the Maryland law at that time provided that preferred stock should constitute a lien on the corporate property and be preferred over any subsequently created mortgage or other encumbrance. It was held that the preferred stockholders were not general creditors, but were entitled to a statutory lien on fixed assets.

  2. Reagan Bale Co. v. Heuermann

    149 S.W. 228 (Tex. Civ. App. 1912)   Cited 6 times

    May 29, 1912. Rehearing Denied June 26, 1912. Appeal from District Court, Bexar County; Arthur W. Seeligson, Judge. Action by H. Heuermann against the Reagan Bale Company. Judgment for plaintiff, and defendant appeals. Reversed and rendered. Templeton, Brooks, Napier Ogden, of San Antonio, for appellant. Houston, Boyle, Storey Davis, of San Antonio, for appellee. JAMES, C.J. This suit was instituted by appellee to recover of appellant the par value of 15 shares of stock issued to him by appellant

  3. People ex Rel. Cohn Co. v. Miller

    72 N.E. 525 (N.Y. 1904)   Cited 2 times

    Argued November 21, 1904 Decided December 6, 1904 Eugene G. Kremer for appellant. John Cunneen, Attorney-General ( William H. Wood on the brief), for respondent. BARTLETT, J. The comptroller assessed the franchise tax on the alleged capital stock of the relator of $150,000, for the year ending October 31st, 1902. Thereafter application was duly made for a rehearing, which was granted, and after which the comptroller refused to revise his original assessment. Thereupon a writ of certiorari was duly