Legal Opinion
United States v. Harry Moore, Trustee of the Estate of Billie Sol Estes, Bankrupt
Court of Appeals for the Fifth Circuit
Decided October 19, 1966No. 22371PublishedCited by 10 opinions
1Opinion of the Court
FISHER, District Judge:
The District Court for the Western District of Texas affirmed the decision of the referee in bankruptcy, granting certain motions for partial summary judgment filed by the trustee of the estates of the Estes brothers, Billie Sol Estes and Bobby Frank Estes, bankrupts.
The claims of the government alleged, in part, that the bankrupts were indebted to the United States for certain penalties which had been assessed against them by the Commodity Credit Corporation pursuant to Section 346(a) of the Agricultural Adjustment Act, as amended, 7 U.S.C. § 1346(a), 1 resulting from…
2Cases cited14 opinions
- Rodgers v. United StatesSupreme Court of the United States · 1947
- Simonson v. GranquistSupreme Court of the United States · 1962
- Great Northern Ry. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1930
- Commissioner of Int. Rev. v. Longhorn Portland Cem. Co.Court of Appeals for the Fifth Circuit · 1945
- Burroughs Bldg. Material Co. v. Com'r of Internal RevenueCourt of Appeals for the Second Circuit · 1931
9 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- United States v. FeinblattDistrict Court, D. Maryland · 1975
- In the Matter of Unified Control Systems, Inc., Bankrupt. James S. Mahon, Trustee in Bankruptcy v. United States Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1978
- Matter of Mansfield Tire & Rubber Co.United States Bankruptcy Court, N.D. Ohio · 1987
- Erlin Manor Nursing Home, Inc. v. Rate Setting CommissionUnited States Bankruptcy Court, D. Massachusetts · 1984
- Idak Corp. v. Hiam (In Re Idak Corp.)United States Bankruptcy Court, D. Massachusetts · 1982
5 more not listed; retrieve them via the Exa API.