Legal Opinion

United States v. Henderson (In Re Guardian Trust Co.)

District Court, S.D. Mississippi

Decided September 26, 2000No. Civ.A. 3:99cv688WS. [Bankruptcy No. 93-01033JEE]. [Adversary No. 98-00152]PublishedCited by 6 opinions

1Opinion of the Court

MEMORANDUM OPINION AND ORDER

WINGATE, District Judge.

Before the court is the appeal of the appellants, the United States and the Commissioner of Internal Revenue, seeking to reverse the Judgment of the United States Bankruptcy Court wherein the appellants’ motion to withdraw admissions was denied. The United States and the Commissioner of Internal Revenue also seek to overturn the Bankruptcy Court’s determination that the Trustee herein is entitled to a refund as a setoff against the Commissioner’s claim against the debtor’s estate for a deficiency in tax payments plus penalties and interest.…

2Cases cited25 opinions

  1. McNeil v. United StatesSupreme Court of the United States · 1993
  2. United States v. DalmSupreme Court of the United States · 1990
  3. Blackmar v. GuerreSupreme Court of the United States · 1952
  4. Campbell v. WoodCourt of Appeals for the Ninth Circuit · 1994
  5. Asea, Inc. v. Southern Pacific Transportation Company, a Corporation, and Harbor Belt Line, a PartnershipCourt of Appeals for the Ninth Circuit · 1982

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3Cited by6 opinions

  1. Kutscherousky v. Integrated Comm. Sol., Unpublished Decision (8-15-2005)Ohio Court of Appeals · 2005
  2. In Re PT-1 Communications, Inc.United States Bankruptcy Court, E.D. New York · 2009
  3. United States v. BondDistrict Court, E.D. New York · 2012
  4. Janet K. Sanford v. Walter DudleyCourt of Appeals of Mississippi · 2016
  5. Smith Road Furniture, Inc. v. Able Computer Systems of Ohio, Inc. (In Re Smith Road Furniture, Inc.)United States Bankruptcy Court, S.D. Ohio · 2003

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