Legal Opinion
Insilco Corp. v. United States (In Re Insilco Corp.)
Court of Appeals for the Fifth Circuit
Decided May 16, 1995No. 94-50291PublishedCited by 5 opinions
1Opinion of the Court
PATRICK E. HIGGINBOTHAM, Circuit Judge:
During the pendency of its voluntary bankruptcy proceedings, Insilco Corporation filed an amended return with the Internal Revenue Service, claiming a $14.4 million refund. The bankruptcy court adjudicated Insilco’s claim and granted summary judgment in favor of the government. Insilco appealed, and the district court affirmed. We hold that Insilco is not entitled to a refund and, accordingly, affirm.
I
In 1985, Insilco Corporation owned sixty-six percent of the shares of Times Fiber Communication, Inc. and the public owned the remainder. LPL Investment…
2Cases cited6 opinions
- Commissioner v. DanielsonCourt of Appeals for the Third Circuit · 1967
- Hamlin's Trust v. Commissioner of Internal Revenue. Nowel's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1954
- Bernard D. Spector v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1981
- Texas v. United StatesCourt of Appeals for the Fifth Circuit · 1984
- Walter A. Utley and Vermelle S. Utley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Sholdra v. Chilmark Financial LLP (In Re Sholdra)Court of Appeals for the Fifth Circuit · 2001
- Agbai Udeochu Opie v. Immigration and Naturalization ServiceCourt of Appeals for the Fifth Circuit · 1995
- In Re ColemanUnited States Bankruptcy Court, S.D. Mississippi · 2009
- National Australia Bank v. United StatesUnited States Court of Federal Claims · 2004
- Opie v. I.N.S.Court of Appeals for the Fifth Circuit · 1995