Legal Opinion
ACME Music Co. v. Internal Revenue Service (In Re ACME Music Co.)
United States Bankruptcy Court, W.D. Pennsylvania
Decided June 7, 1996No. 19-20067PublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM OPINION
M. BRUCE McCULLOUGH, Bankruptcy Judge.
STATEMENT OF FACTS
ACME Music Company (ACME), debtor and plaintiff in this adversary proceeding, initiated this bankruptcy case by filing a petition under Chapter 11 on October 5, 1993. The Internal Revenue Service (IRS), defendant in this proceeding, filed a proof of claim in this case for $2,893,729.35, asserting liability on ACME’s part for outstanding taxes pertaining to the period from 1988-1992. 1 Because ACME objects to both the legality and amount of this claim for taxes, it has requested that this Court, pursuant to 11 U.S.C. §…
2Cases cited18 opinions
- Paula Constr. Co. v. CommissionerUnited States Tax Court · 1972
- Luna v. CommissionerUnited States Tax Court · 1964
- Hatfried, Inc. v. Commissioner of Internal Rev.Court of Appeals for the Third Circuit · 1947
- Sanderling, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1978
- Quattrone Accountants, Inc. And Philip P. Quattrone v. Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1990
13 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Reitmeyer v. Meinen (In Re Meinen)United States Bankruptcy Court, W.D. Pennsylvania · 1999
- ACME Music Co. v. Internal Revenue Service (In re ACME Music Co.)United States Bankruptcy Court, W.D. Pennsylvania · 1997
- J. J. Powell, Inc. v. United StatesUnited States Court of Federal Claims · 2016
- Ensyc Techs. v. Comm'rUnited States Tax Court · 2012
- In re Colony Beach & Tennis Club, Ltd.United States Bankruptcy Court, M.D. Florida · 2017
1 more not listed; retrieve them via the Exa API.