Legal Opinion
Towers ex rel. Pacific Atlantic Trading Co. v. United States (In re Pacific-Atlantic Trading Co.)
Court of Appeals for the Ninth Circuit
Decided August 23, 1995No. 93-16668PublishedCited by 7 opinions
1Opinion of the Court
ALARCON, Circuit Judge:
The United States of America (“Government”) appeals from the district court’s order affirming the judgment of the bankruptcy court. The district court ruled that the Government’s claim for 1988 income taxes, filed as an administrative claim in Pacific Atlantic Trading Company’s (“PATCO”) Chapter 7 bankruptcy, was not an allowable administrative expense because: (1) the taxes were taxes of a kind specified in 11 U.S.C. § 507(a)(7)(A)(iii) (1988)1 and thus specifically excepted from allowance as an administrative expense pursuant to 11 U.S.C. § 503(b)(l)(B)(i); and (2)…
2Cases cited17 opinions
- Blum v. StensonSupreme Court of the United States · 1984
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Reves v. Ernst & YoungSupreme Court of the United States · 1993
- Begier v. Internal Revenue ServiceSupreme Court of the United States · 1990
- Nicholas v. United StatesSupreme Court of the United States · 1966
12 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- United States v. Hillsborough Holdings Corp.Court of Appeals for the Eleventh Circuit · 1997
- In re: David Mrdutt and Christina MrduttUnited States Bankruptcy Appellate Panel for the Ninth Circuit · 2019
- In Re Pacific-Atlantic Trading CompanyCourt of Appeals for the Ninth Circuit · 1995
- Bellus v. United StatesCourt of Appeals for the Ninth Circuit · 1997
- Darr v. Internal Revenue ServiceUnited States Bankruptcy Court, D. Massachusetts · 2020
2 more not listed; retrieve them via the Exa API.