Legal Opinion

In Re Michael Kaplan Morris Kaplan, Debtors. The Internal Revenue Service v. Michael Kaplan Morris Kaplan, in No. 95-5409. In Re Kaplan Building Systems, Inc., Debtor. Internal Revenue Service v. Kaplan Building Systems, Inc., in No. 96-5180

Court of Appeals for the Third Circuit

Decided January 17, 1997No. 96-5180PublishedCited by 30 opinions

1Opinion of the Court

104 F.3d 589

79 A.F.T.R.2d 97-557, 97-1 USTC P 50,169,

37 Collier Bankr.Cas.2d 421,

Bankr. L. Rep. P 77,253,

Unempl.Ins.Rep. (CCH) P 15656B

In re Michael KAPLAN; Morris Kaplan, Debtors.

The INTERNAL REVENUE SERVICE

v.

Michael KAPLAN; Morris Kaplan, Appellants in No. 95-5409.

In re KAPLAN BUILDING SYSTEMS, INC., Debtor.

INTERNAL REVENUE SERVICE

v.

KAPLAN BUILDING SYSTEMS, INC., Appellant in No. 96-5180.

Nos. 95-5409, 96-5180.

United States Court of Appeals,

Third Circuit.

Argued Dec. 10, 1996.

Decided Jan. 17, 1997.

Robert A. Baime (argued), Dechert, Price & Rhoads, Princeton Pike Corporate Center, Princeton,…

2Cases cited30 opinions

  1. In Re Pacor, Inc. v. John Higgins, Jr. And Louise HigginsCourt of Appeals for the Third Circuit · 1984
  2. Celotex Corp. v. EdwardsSupreme Court of the United States · 1995
  3. A.H. Robins Co. v. PiccininCourt of Appeals for the Fourth Circuit · 1986
  4. Slodov v. United StatesSupreme Court of the United States · 1978
  5. United States v. Energy Resources Co.Supreme Court of the United States · 1990

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3Cited by30 opinions

  1. In Re: Continental AirlinesCourt of Appeals for the Third Circuit · 2000
  2. In Re: Steve P. Myrvang and Joanne L. Myrvang, Debtors, June Cotner Graves v. Steve P. Myrvang Joanne L. MyrvangCourt of Appeals for the Ninth Circuit · 2000
  3. Reese Brothers, Inc. v. United StatesCourt of Appeals for the Third Circuit · 2006
  4. Vons Companies, Inc. v. United StatesUnited States Court of Federal Claims · 2001
  5. Padilla v. GMAC Mortgage Corp. (In Re Padilla)United States Bankruptcy Court, E.D. Pennsylvania · 2008

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