Legal Opinion
Tabita v. Internal Revenue Service (In Re Tabita)
United States Bankruptcy Court, E.D. Pennsylvania
Decided March 21, 1984No. 19-11678PublishedCited by 22 opinions
1Opinion of the Court
OPINION
EMIL F. GOLDHABER, Bankruptcy Judge:
The issue in the case sub judice is whether monies received by the Internal Revenue Service (“the IRS”) from the debtor’s employer within the ninety (90) day period preceding the filing of the debtor’s petition under chapter 7 of the Bankruptcy Code (“the Code”), pursuant to a levy against the debtor’s wages made by the IRS outside the ninety day period, constitutes a voidable preference under section 547(b) of the Code. Because section 547(e)(3) of the Code provides that a transfer is not made until the debtor has acquired rights in the property…
2Cases cited25 opinions
- 1 Collier bankr.cas.2d 42, Bankr. L. Rep. P 67,033 Ralph I. Selby, Trustee in Bankruptcy for the Frimberger Corporation v. Ford Motor CompanyCourt of Appeals for the Sixth Circuit · 1979
- R. Anthony Dubay v. Everette H. Williams, Everette H. Williams v. Rose City Development Co., Inc., Robert J. Davis v. Everette H. WilliamsCourt of Appeals for the Ninth Circuit · 1969
- Grain Merchants of Indiana, Inc., Bankrupts, Mark L. France, Trustee v. Union Bank and Savings Company, Bellevue, OhioCourt of Appeals for the Seventh Circuit · 1969
- Cox v. General Electric Credit Corp. (In Re Cox)United States Bankruptcy Court, D. Maryland · 1981
- Baum v. United Virginia Bank (In Re Baum)United States Bankruptcy Court, E.D. Virginia · 1981
20 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Perry v. General Motors Acceptance Corp. (In Re Perry)United States Bankruptcy Court, M.D. Tennessee · 1985
- Bankr. L. Rep. P 71,950 in the Matter of Lucylle Cox Latham, Debtor. W.B. Phillips v. Mbank Waco, N.A.Court of Appeals for the Fifth Circuit · 1987
- In Re MacKUnited States Bankruptcy Court, E.D. Pennsylvania · 1985
- Malone v. Fidelity National Bank (In Re Dunn)United States Bankruptcy Court, M.D. Louisiana · 1985
- Schlossberg v. Finance America Corp. (In Re Krumpe)United States Bankruptcy Court, D. Maryland · 1986
17 more not listed; retrieve them via the Exa API.