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    United States v. Indian Hill Farm, Inc., 255 F.2d 282, 2d Cir. (1958)

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    The United States Court of Appeals for the Second Circuit affirmed the denial of a motion to vacate a conviction against Indian Hill Farm, Inc. Indian Hill Farm, a New Jersey corporation, had been convicted of violating alcohol tax laws related to an illegal still found on its property in New York. It argued that its conviction should be vacated based on newly discovered evidence - that its corporate charter had been forfeited by New Jersey prior to the illegal activity for nonpayment of state taxes. The court found that under New Jersey law, a dissolved corporation can still be prosecuted and defend lawsuits. Even though its charter was forfeited, the corporation was not "dead" and could still be held criminally liable.

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    United States v. Indian Hill Farm, Inc., 255 F.2d 282, 2d Cir. (1958)

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    The United States Court of Appeals for the Second Circuit affirmed the denial of a motion to vacate a conviction against Indian Hill Farm, Inc. Indian Hill Farm, a New Jersey corporation, had been convicted of violating alcohol tax laws related to an illegal still found on its property in New York. It argued that its conviction should be vacated based on newly discovered evidence - that its corporate charter had been forfeited by New Jersey prior to the illegal activity for nonpayment of state taxes. The court found that under New Jersey law, a dissolved corporation can still be prosecuted and defend lawsuits. Even though its charter was forfeited, the corporation was not "dead" and could still be held criminally liable.

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    Filed: 1958-05-12 Precedential Status: Precedential Citations: 255 F.2d 282 Docket: 25042

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    The United States Court of Appeals for the Second Circuit affirmed the denial of a motion to vacate a conviction against Indian Hill Farm, Inc. Indian Hill Farm, a New Jersey corporation, had been convicted of violating alcohol tax laws related to an illegal still found on its property in New York. It argued that its conviction should be vacated based on newly discovered evidence - that its corporate charter had been forfeited by New Jersey prior to the illegal activity for nonpayment of state taxes. The court found that under New Jersey law, a dissolved corporation can still be prosecuted and defend lawsuits. Even though its charter was forfeited, the corporation was not "dead" and could still be held criminally liable.

    Copyright:

    Public Domain
    Download as PDF or read online from Scribd
    Download as pdf
    9 views2 pages

    United States v. Indian Hill Farm, Inc., 255 F.2d 282, 2d Cir. (1958)

    Uploaded by

    Scribd Government Docs
    The United States Court of Appeals for the Second Circuit affirmed the denial of a motion to vacate a conviction against Indian Hill Farm, Inc. Indian Hill Farm, a New Jersey corporation, had been convicted of violating alcohol tax laws related to an illegal still found on its property in New York. It argued that its conviction should be vacated based on newly discovered evidence - that its corporate charter had been forfeited by New Jersey prior to the illegal activity for nonpayment of state taxes. The court found that under New Jersey law, a dissolved corporation can still be prosecuted and defend lawsuits. Even though its charter was forfeited, the corporation was not "dead" and could still be held criminally liable.

    Copyright:

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    Download as PDF or read online from Scribd
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    of 2

    255 F.

    2d 282

    UNITED STATES of America, Plaintiff-Appellee,


    v.
    INDIAN HILL FARM, Inc., Defendant-Appellant.
    No. 368, Docket 25042.

    United States Court of Appeals Second Circuit.


    Argued April 29, 1958.
    Decided May 12, 1958.

    Abraham L. Wax, New York City, for defendant-appellant.


    Robert Kirtland, Asst. U.S. Atty., S.D. N.Y., New York City (Paul W.
    Williams, U.S. Atty., New York City, on the brief), for plaintiff-appellee.
    Before CLARK, Chief Judge, and HINCKS and STEWART, Circuit
    Judges.
    PER CURIAM.

    The appellant, a New Jersey corporation, held title to premises in New York
    State upon which an illegal still was discovered. It was convicted, with
    individual defendants, of substantive and conspiracy counts of violating the
    Alcohol Tax Laws and received fines and penalties totaling $22,500. We
    affirmed the conviction of the individual defendants, United States v. Chieppa,
    2 Cir., 241 F.2d 635, and the Supreme Court denied certiorari, Ivicola v. United
    States, 353 U.S. 973, 77 S.Ct. 1057, 1 L.Ed.2d 1136. Appellant moved for a
    reduction of its sentence, but the motion was denied. United States v. Chieppa,
    D.C.S.D.N.Y., 146 F.Supp. 268. It then moved that its conviction be vacated
    and a new trial granted on the basis of newly discovered evidence, viz., that
    before the events here involved its charter had been declared forfeited by
    proclamation of the Governor of New Jersey for nonpayment of state taxes. It
    appeals from the denial of this motion.

    Appellant's argument is an anomalous one to the effect that a corporation can


    immunize itself from federal criminal liability by the simple expedient of illegal
    conduct in failing to honor its tax obligations to the state of its domicile. There

    would appear to be several answers. This is not properly evidence newly


    discovered under the tests stated in, e.g., United States v. On Lee, 2 Cir., 201
    F.2d 722, certiorari denied On Lee v. United States, 345 U.S. 936, 73 S.Ct.
    798, 97 L.Ed. 1364. Under N.J.Rev.Stat. 14:13-4, a dissolved corporation is
    continued as a body corporate for the purpose of prosecuting and defending
    suits by the against it; and under id. 14:13-14 it is continued as a body corporate
    for the purpose of defending any action or legal proceeding commenced in any
    court of the state against it. A wide variety of instances indicates that this
    continued power is broad enough to encompass this proceeding. See, in addition
    to various state decisions, the following federal cases as illustrative. Held v.
    Crosthwaite, 2 Cir., 260 F. 613; Groom v. Mortimer Land Co., 5 Cir., 192 F.
    849, certiorari denied225 U.S. 700, 32 S.Ct. 835, 56 L.Ed. 1264; HarrisWoodbury Lumber Co. v. Coffin, C.C.W.D.N.C., 179 F. 257, 264, affirmed 4
    Cir., 187 F. 1005; Watts v. Vanderbilt, 2 Cir., 45 F.2d 968. Other statutory
    provisions authorize reinstatement of the corporation upon payment of the
    taxes, N.J.Rev.Stat. 54:115, but prohibit dissolution until all its taxes are paid.
    Id. 54:10A-12. Thus corporations whose charters are forfeited for nonpayment
    of taxes 'are not dead,' but 'merely sleep'; they are only 'in a state of coma' from
    which they may be revived. Reade v. Broadway Theatre Co. of Long Branch,
    99 N.J.Eq. 282, 132 A. 477, 480. We conclude that the coma is not deep
    enough to permit of the avoidance of criminal sanctions thus easily.
    3

    Affirmed.

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