Court Opinion

ID: 9638320
Source: CourtListenerOpinion
Date Created: 2023-08-22 15:40:38.478341+00
Date Added: 2024-06-11T18:10:05.572181
License: Public Domain

BIGGS, Circuit Judge
(concurring).
While I concur in the results reached in both of these cases, I think that in respect to the appeal of the Commonwealth of Pennsylvania at our No. 8505 this court should go no further than to state that the facts before us are unlike those of Arkansas Corporation Commission v. Thompson, 313 U.S. 132, 61 S.Ct. 888, 85 L.Ed. 1244, but are very similar to those in New Jersey v. Anderson, 203 U.S. 483, 27 S.Ct. 137, 51 L.Ed. 284. In the appeal at our No. 8505 the estimates of liability were made by the Pennsylvania Department of Revenue which is a purely ministerial agency and the trustee in bankruptcy did not appear before that body to contest the estimates. These facts take the case out of the ruling of the Supreme Court in the Arkansas Corporation Commission case. The ruling of New Jersey v. Anderson is applicable.