Legal Opinion
Babb v. State Ex Rel. Oklahoma Tax Commission (In Re Rhea)
United States Bankruptcy Court, W.D. Oklahoma
Decided February 22, 1982No. 19-10655PublishedCited by 14 opinions
1Opinion of the Court
MEMORANDUM OPINION
DAVID KLINE, Bankruptcy Judge.
PRELIMINARY STATEMENT
On February 27,1970 in the case of In re Gene Adams Funeral Service, Inc., Bk-69-251 [unreported but summarized in CCH, Bk.L.Rep.No.162, p. 33, ¶ 63,455 (W.D.Okl. 1970)], this court entered a Memorandum Order denying the application of the State of Oklahoma, ex rel. Oklahoma Tax Commission, requesting the court to direct the bankruptcy trustee to pay allegedly incurred sales tax liability. In essence, the court then ruled that a state sales tax, or its practical equivalent, is inapplicable to a federal court liquidation sale…
2Cases cited14 opinions
- Boteler v. IngelsSupreme Court of the United States · 1939
- California State Board of Equalization v. GogginCourt of Appeals for the Ninth Circuit · 1951
- York International Building, Inc. v. ChaneyCourt of Appeals for the Ninth Circuit · 1975
- California State Board of Equalization v. George T. Goggin, Trustee of the Estate of Columbia Stamping and Manufacturing Corporation, BankruptCourt of Appeals for the Ninth Circuit · 1957
- Debtor Reorganizers Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1976
9 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- California State Board of Equalization v. Sierra Summit, Inc.Supreme Court of the United States · 1989
- Olsen v. Deutscher (In Re Nashville White Trucks, Inc.)United States Bankruptcy Court, M.D. Tennessee · 1982
- In Re B & L Oil Company, Debtor. Garry R. Appel, Trustee v. John R. Gable and Alan Gable Oil Development CompanyCourt of Appeals for the Tenth Circuit · 1987
- In Re Hughes Drilling Co.United States Bankruptcy Court, W.D. Oklahoma · 1987
- 11 Collier bankr.cas.2d 1312, Bankr. L. Rep. P 70,223 in the Matter of Cusato Brothers International, Inc., Bankrupt. Great American Bank of Broward County v. James B. McCracken Trustee and State of FloridaCourt of Appeals for the Eleventh Circuit · 1985
9 more not listed; retrieve them via the Exa API.