Legal Opinion

Defense Services, Inc. v. United States, Department of the Treasury, Internal Revenue Service (In Re Defense Services, Inc.)

United States Bankruptcy Court, S.D. Florida.

Decided July 10, 1989No. 18-23195PublishedCited by 13 opinions

1Opinion of the Court

MEMORANDUM DECISION

THOMAS C. BRITTON, Chief Judge.

The plaintiff debtors, who filed simultaneously for chapter 11 bankruptcy relief on March 2, 1989, have jointly sued the Government seeking (a) avoidance, as a preference under 11 U.S.C. § 547, of an IRS prepetition “Request for Offset,” and (b) a determination under § 505(a)(1) of the amount of the tax liability, if any, of each debtor.

The Government has answered (CP 4) that Defense Support Group, Ltd., a Mississippi corporation (hereafter DSG) owes “in excess of $416,560” federal employment tax liability, and the Government has…

2Cases cited12 opinions

Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
Elbie Mozingo, Cross-Appellee v. Correct Manufacturing Corporation and G.W. Way, Correct Manufacturing Corporation, Cross-AppellantCourt of Appeals for the Fifth Circuit · 1985
United States v. Huckabee Auto Co.Court of Appeals for the Eleventh Circuit · 1986
Gratiot v. United StatesSupreme Court of the United States · 1841
Rice Investment Company v. United StatesCourt of Appeals for the Fifth Circuit · 1980

7 more not listed; retrieve them via the Exa API.

3Cited by13 opinions

United States, Internal Revenue Service v. Offord Finance, Inc. (In Re Medina)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1996
In Re Nuclear Imaging Systems, Inc.United States Bankruptcy Court, E.D. Pennsylvania · 2000
Southeast Bank, N.A. v. Grant (In Re Apex International Management Services, Inc.)United States Bankruptcy Court, M.D. Florida · 1993
In Re Mirant Corp.United States Bankruptcy Court, N.D. Texas · 2006
In Re New Haven Foundry, Inc.United States Bankruptcy Court, E.D. Michigan · 2002

8 more not listed; retrieve them via the Exa API.