The Federal Reporter with Key-Number Annotations, Volume 251: Cases Argued and Determined in the Circuit Courts of Appeals and District Courts of the United States, October, 1918. Page: 51
xiii, 992 p. ; 23 cm.View a full description of this legislative document.
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IN RE SINGER
trial fair, or exhibitions held under the auspices of religious or char-
itable associations might present the same attractions. In such case, it
would seem that Congress has described a distinct entity. We are not
advised what a lecture lyceum means, but are of the opinion that it
does not include mere independent show units engaged for the occa-
sion, whether shown alone or as an antidote for somnolence.
The act expressly provides that the tax shall be imposed annually,
and only once within any given state. We discover in the record no
attempt to transgress that provision, notwithstanding the assignment
of error to that effect. The ultimate facts are apparent upon the rec-
ord. The assessment of a part of the tax on two separate dates does
not show that the tax was demanded twice in one year.
The judgment of the District Court is affirmed.
In re SINGER et al.
(Circuit Court of Appeals, Second Circuit. April 24, 1918.)
No. 221.
1. BANKRUPTCY :458-)ISCIiARGE-SFPECIFICATIONs-OBJECTIONS.
Where no exception was taken in the court below on the ground of the
generality of the specifications of objections to discharge, and the ques-
tions intended to be raised were fully gone into before the special master
and District Judge, such objection cannot be raised on appeal.
2. BANKRUPTCY X=408(4)-DISCHARGF-TRANSACTIONS WITII INTENT TO HIND-
ER, DELAY, AND DEFRAUD CREDITORS.
Where partners incorporated a successful department of their business
and, having received the stock, transferred it to relatives for apparently
nominal considerations at a tine when the firm was obviously insolvent,
the transaction must be deemed one intended to hinder, delay, or defraud
creditors, and, having occurred within four months of bankruptcy, war-
rants denial of discharge under Bankruptcy Act, 14(4) (Comp. St. 1916,
9598).
. BANKRUPTCY 0::408(3)-DISCITARGE-DENIAL.
Though property transferred by bankrupts within four months of in-
solvency was subsequently on demand surrendered by the transferees to
the trustee in bankruptcy, a finding that the previous transfer was made
with intent to hinder, delay, or defraud creditors, within Bankruptcy Act,
5 14(4) (Comp. St. 1916, 9598), is in no way affected, and discharge may be
denied.
Appeal from the District Court of the United States for the South-
ern District of New York.
In the matter of the bankruptcy of Samuel J. Singer, Meyer Singer,
Daniel Singer, and Samuel J. Singer, Jr., individually and composing
the firm of S. J. Singer & Sons. From an order denying the applica-
tion of three of the bankrupts for discharge, they appeal. Affirmed.
Myers & Goldsmith, of New York City (E. J. Myers and Gordon S.
P. Kleeberg, both of New York City, of counsel), for appellants.
Hays, Hershfield & Wolf, of New York City (H. H. Kaufman, of
New York City, of counsel), for appellee.
gunFor other cases see same topic & KEY-NUMBER in all Key-Numbered Digests & Indexes
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The Federal Reporter with Key-Number Annotations, Volume 251: Cases Argued and Determined in the Circuit Courts of Appeals and District Courts of the United States, October, 1918., legislative document, 1918; Saint Paul, Minnesota. (https://digital.library.unt.edu/ark:/67531/metadc38822/m1/64/: accessed April 19, 2024), University of North Texas Libraries, UNT Digital Library, https://digital.library.unt.edu; crediting UNT Libraries Government Documents Department.