Legal Opinion
Matter of Mansfield Tire & Rubber Co.
United States Bankruptcy Court, N.D. Ohio
Decided September 4, 1987No. 19-10243PublishedCited by 23 opinions
1Opinion of the Court
AMENDED MEMORANDUM OF DECISION RE: MOTION FOR SUMMARY JUDGMENT
JAMES H. WILLIAMS, Bankruptcy Judge.
Presently pending before the court is a Motion for Summary Judgment filed on behalf of the confirmed Chapter 11 Co-Distribution Assets Trustees (Trustees) in support of their objection to certain claims of the United States of America, Internal Revenue Service (Government or IRS). The Trustees dispute the priority status of the Government’s claims for pre-petition “excise taxes” imposed pursuant to 26 U.S.C. § 4971.
The relevant facts are not in controversy. The Mansfield Tire & Rubber Company and…
2Cases cited37 opinions
- In the Matter of Mobile Steel Company, Debtor. Elaine E. Benjamin v. Lester Y. Diamond, as Trustee in Bankruptcy for Mobile Steel, Inc.Court of Appeals for the Fifth Circuit · 1977
- Atlas Roofing Co. v. Occupational Safety and Health Review Comm'nSupreme Court of the United States · 1977
- New Jersey v. AndersonSupreme Court of the United States · 1906
- United States v. La FrancaSupreme Court of the United States · 1931
- City of New York v. FeiringSupreme Court of the United States · 1941
32 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- In the Matter of Virtual Network Services Corporation, Debtor-Appellee. Appeal of United States of AmericaCourt of Appeals for the Seventh Circuit · 1990
- In Re Burden, Wilfred, H., A/K/A Burden, Wilfred, H., Jr., T/a Burden's Janitorial Service & Supply Company v. The United States of AmericaCourt of Appeals for the Third Circuit · 1990
- Schultz Broadway Inn v. United StatesCourt of Appeals for the Eighth Circuit · 1990
- In Re MerwedeUnited States Bankruptcy Court, D. Connecticut · 1988
- Seidle v. United States (In Re Airlift International, Inc.)United States Bankruptcy Court, S.D. Florida. · 1989
18 more not listed; retrieve them via the Exa API.