Legal Opinion
In Re: Gordon Sel-Way, Inc., Debtor. Gordon Sel-Way, Inc. v. United States
Court of Appeals for the Sixth Circuit
Decided October 26, 2001No. 99-2203PublishedCited by 55 opinions
1Opinion of the Court
OPINION
NATHANIEL R. JONES, Circuit Judge.
On December 22, 1993, Chapter 11 debt- or, Gordon Sel-Way, Inc. (“Sel-Way”) filed a claim for a federal tax refund in bankruptcy court. While the government acknowledged that Sel Way was entitled to a refund, it refused to pay on the grounds that Sel-Way owed it money for past tax penalties. The bankruptcy court held that the government was not entitled to set off the tax refund against Sel-Way’s prior debts because the government’s claims arose prior to Sel-Way’s filing of the bankruptcy petition and Sel-Way’s refund claim arose post-petition. The…
2Cases cited23 opinions
- Citizens Bank of Md. v. StrumpfSupreme Court of the United States · 1995
- United States v. NolandSupreme Court of the United States · 1996
- United States of America on Behalf of Its Agency Internal Revenue Service v. William H. Norton, Carrie W. Norton, F/k/a Carrie A. WoodwardCourt of Appeals for the Third Circuit · 1983
- Southern Construction Co. v. PickardSupreme Court of the United States · 1962
- In Re Southern Industrial Banking Corporation, Debtor. Thomas Duvoisin, Liquidating Trustee, and Bank of Commerce, Intervening v. Emmett J. FosterCourt of Appeals for the Sixth Circuit · 1987
18 more not listed; retrieve them via the Exa API.
3Cited by55 opinions
- United States v. BondCourt of Appeals for the Second Circuit · 2014
- Steven Gregory Dunmore v. United States of America, Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 2004
- In Re: Kaiser Group International Inc., Debtor International Finance Corporation v. Kaiser Group International Inc., Frank J. Perch, Iii, TrusteeCourt of Appeals for the Third Circuit · 2005
- United States v. Torres (In Re Torres)Court of Appeals for the First Circuit · 2005
- Thickstun Bros. Equipment Co. v. Encompass Services Corp. (In Re Thickstun Bros. Equipment Co.)Bankruptcy Appellate Panel of the Sixth Circuit · 2006
50 more not listed; retrieve them via the Exa API.