Legal Opinion

In the Matter of Southern States Motor Inns, Inc., Debtor. United States of America v. Southern States Motor Inns, Inc.

Court of Appeals for the Eleventh Circuit

Decided July 11, 1983No. 82-5518PublishedCited by 122 opinions

1Opinion of the Court

R. LANIER ANDERSON, III, Circuit Judge:

The sole issue on this appeal concerns the proper method for determining the rate of interest to be applied in calculating deferred payments of delinquent federal taxes pursuant to § 1129(a)(9)(C) of the Bankruptcy Code, 11 U.S.C. § 1129(a)(9)(C). The Bankruptcy Court applied the then-current rate of interest established by the formula set forth in 26 U.S.C. § 6621 for interest on unpaid federal tax liabilities generally, 1 less a 1% reduction for the “rehabilitation aspects” of the plan of reorganization. The district court affirmed on the ground that…

2Cases cited16 opinions

Pullman-Standard v. SwintSupreme Court of the United States · 1982
In Re KleinUnited States Bankruptcy Court, E.D. New York · 1981
In Re BusmanUnited States Bankruptcy Court, E.D. New York · 1980
General Motors Acceptance Corp. v. Lum (In Re Lum)United States Bankruptcy Court, E.D. Tennessee · 1979
General Motors Acceptance Corp. v. Willis (In Re Willis)United States Bankruptcy Court, N.D. Illinois · 1980

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

3Cited by122 opinions

Dedham Water Co., Inc. v. Cumberland Farms Dairy, Inc.Court of Appeals for the First Circuit · 1992
12 Collier bankr.cas.2d 323, Bankr. L. Rep. P 70,286 in Re Monnier Brothers, a Partnership, Alan Dale Monnier and Janice Irene Monnier Thomas Richard Monnier and Bonnie Lavonne Monnier, Debtors. Prudential Insurance Company of America v. Alan Dale Monnier, Janice Irene Monnier, Thomas Richard Monnier and Bonnie Lavonne Monnier, in Re Monnier Brothers, a Partnership, Alan Dale Monnier and Janice Irene Monnier Thomas Richard Monnier and Bonnie Lavonne Monnier, Debtors. Prudential Insurance Company of America v. Alan Dale Monnier, Janice Irene Monnier, Thomas Richard Monnier and Bonnie Lavonne MonnierCourt of Appeals for the Eighth Circuit · 1985
In Re Joanne G. Burns, Debtor. Joanne G. Burns v. United States of America, Acting by and Through the Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1989
General Motors Acceptance Corporation v. Alphonso Jones, Debtor, Robert M. Wood, TrusteeCourt of Appeals for the Third Circuit · 1993
United States v. Neal Pharmacal CompanyCourt of Appeals for the Eighth Circuit · 1986

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