Legal Opinion
Schwartz v. Pennsylvania Department of Revenue (In Re Miller's Auto Supplies, Inc.)
United States Bankruptcy Court, E.D. Pennsylvania
Decided July 13, 1987No. 16-10945PublishedCited by 13 opinions
1Opinion of the Court
OPINION
DAVID A. SCHOLL, Bankruptcy Judge.
The matter before the Court is an adversarial proceeding in which the Trustee for the Debtor, Miller’s Auto Supplies, Inc., seeks to avoid certain payments made to the Commonwealth of Pennsylvania, Department of Revenue (hereinafter referred to as “the Commonwealth”) by the Debtor as preferential transfers pursuant to 11 U.S.C. § 547. The precise issue we must decide is whether monies collected for retail sales taxes and employer withholding taxes by the Debtor pursuant to state statutes requiring same is the equivalent of a trust, where there is no…
2Cases cited13 opinions
- United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
- United States v. RandallSupreme Court of the United States · 1971
- Razorback Ready-Mix Concrete Co. v. United States (In Re Razorback Ready-Mix Concrete Co.)United States Bankruptcy Court, E.D. Arkansas · 1984
- In Re WL Bradley Co., Inc.United States Bankruptcy Court, E.D. Pennsylvania · 1987
- Pereira v. United States (In Re Rodriguez)United States Bankruptcy Court, E.D. New York · 1985
8 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- In Re Kulzer Roofing, Inc.United States Bankruptcy Court, E.D. Pennsylvania · 1992
- In Re American International Airways, Inc.United States Bankruptcy Court, E.D. Pennsylvania · 1987
- Dynaforce Corp. v. Temp-Way Corp. (In Re Temp-Way Corp.)United States Bankruptcy Court, E.D. Pennsylvania · 1987
- Harry P. Begier, Jr., Trustee v. United States of America Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1989
- Begier v. United States, Internal Revenue Service (In Re American International Airways, Inc.)United States Bankruptcy Court, E.D. Pennsylvania · 1988
8 more not listed; retrieve them via the Exa API.