Legal Opinion
NLT Computer Services Corp. v. Capital Computer Systems, Inc.
Court of Appeals for the Sixth Circuit
Decided March 4, 1985No. Nos. 83-5156, 83-5157PublishedCited by 23 opinions
1Opinion of the Court
ENGEL, Circuit Judge.
The substantive issue in these appeals is whether the government’s rights as a recorded tax lienholder continued to be covered by the provisions of the federal insolvency statute, 31 U.S.C. § 3713, after involuntary bankruptcy proceedings were filed against the insolvent taxpayer, or whether after the bankruptcy filing, those rights were governed by the priorities established in the Bankruptcy Reform Act of 1978 (“Bankruptcy Code”). We hold that in such circumstances the priorities established in the Bankruptcy Code must prevail. We further hold that in any event, the…
2Cases cited10 opinions
- Northern Pipeline Construction Co. v. Marathon Pipe Line Co.Supreme Court of the United States · 1982
- United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
- Merrill Lynch, Pierce, Fenner & Smith, Inc. v. CurranSupreme Court of the United States · 1982
- White Motor Corporation, Debtor and Debtor in Possession v. Citibank, N.A. And the Other Bank Creditors Listed on Exhibit 1Court of Appeals for the Sixth Circuit · 1983
- Mercury Motor Express, Inc. v. Norman C. BrinkeCourt of Appeals for the Fifth Circuit · 1973
5 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- National Labor Relations Board v. Edward Cooper Painting, Inc., and Cooper & Cooper Painting, an Alter EgoCourt of Appeals for the Sixth Circuit · 1986
- In Re Johns-Manville Corp.United States Bankruptcy Court, S.D. New York · 1986
- 15 Collier bankr.cas.2d 273, Bankr. L. Rep. P 71,218 Domenico Tringali v. Hathaway MacHinery Company, Inc., (Two Cases)Court of Appeals for the First Circuit · 1986
- Baldwin-United Corp. v. Named (In Re Baldwin-United Corp.)United States Bankruptcy Court, S.D. Ohio · 1985
- Tringali v. Hathaway Machinery Co.Court of Appeals for the First Circuit · 1986
18 more not listed; retrieve them via the Exa API.