Study aid, not legal advice. caselaw is not a law firm and does not provide legal advice or engage in the unauthorized practice of law (UPL). All briefs, outlines, and citation tools on these pages are educational summaries for law students; they are not a substitute for advice from a licensed attorney admitted in your jurisdiction. Bar-admission rules vary by state. For court filings or client matters, verify every authority against the official reporter and your court's local rules. Use of caselaw does not create an attorney-client relationship.
Civil Procedure · MBE-tested
Boteler, Trustee of Richmaid Creameries, Inc., v. Ingels, Director of Motor Vehicles of California, et al.
308 U.S. 521·Supreme Court of the United States·1939
Brief incoming
Hand-reviewed Bluebook brief (procedural posture, facts, issue, holding, reasoning, dissent) ships once the AI generation pipeline runs through this case. Join the waitlist to get notified when 1L briefs go live.
Opinion
Nos. 15 and 16.
Boteler, Trustee of Richmaid Creameries, Inc., v. Ingels, Director of Motor Vehicles of California, et al.
December 4, 1939.
[MAJORITY]
Ordered that the first sentence in the second paragraph on page 3 of the opinion be amended to read:
“First. Subdivision 57 (j) prohibits allowance of a tax penalty against the bankrupt estate only if incurred by the bankrupt before bankruptcy by reason of his own delinquency.”
It is further ordered that the petition for rehearing be denied.
Opinion reported as amended, ante, p. 57.