Legal Opinion
Chrome Plate, Inc. v. District Director of Internal Revenue
District Court, W.D. Texas
Decided November 7, 1977No. SA-75- 68-BKPublishedCited by 11 opinions
1Opinion of the Court
MEMORANDUM ORDER
SUTTLE, District Judge.
This case comes before the court on an appeal by the Defendant from a decision of the bankruptcy court. Jurisdiction is founded on § 23 of the Bankruptcy Act, 11 U.S.C. § 46.
There are three issues on appeal: the Defendant alleges that the bankruptcy court lacked subject-matter jurisdiction to entertain the Plaintiff’s claim that it was owed a tax refund by the United States; the Defendant maintains that the bankruptcy court erred in allowing Plaintiff’s subsidiary to take a stepped-up basis in assets received in the liquidation of six corporations,…
2Cases cited17 opinions
- United States v. TestanSupreme Court of the United States · 1976
- United States v. SherwoodSupreme Court of the United States · 1941
- Affiliated Ute Citizens of Utah v. United StatesSupreme Court of the United States · 1972
- Katchen v. LandySupreme Court of the United States · 1966
- Kokoszka v. BelfordSupreme Court of the United States · 1974
12 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Ohio v. Madeline Marie Nursing HomesCourt of Appeals for the Sixth Circuit · 1982
- In the Matter of Chrome Plate, Inc., Bankrupt. Chrome Plate, Inc. v. District Director of Internal Revenue, United States of AmericaCourt of Appeals for the Fifth Circuit · 1980
- D. N. Stafford and Flora C. Stafford v. United StatesCourt of Appeals for the Fifth Circuit · 1980
- International State Bank v. CommissionerUnited States Tax Court · 1978
- In the Matter Of: Supreme Beef Processors, Inc., Debtor. Stephen Zayler, Trustee of the Estate of Supreme Beef Processors, Inc. v. Department of Agriculture United States of AmericaCourt of Appeals for the Fifth Circuit · 2006
6 more not listed; retrieve them via the Exa API.