Legal Opinion
Internal Revenue Service v. Kaplan
Court of Appeals for the Third Circuit
Decided January 17, 1997No. 95-5409, 96-5180UnknownCited by 1 opinion
1Opinion of the Court
OPINION OF THE COURT
MANSMANN, Circuit Judge.
In this appeal, we are presented -with two decisions of the district court dated May 18, 1995, and February 20, 1996, which reversed the orders of the bankruptcy court on two related bankruptcy cases. We are asked to decide whether the district court erred in determining that the bankruptcy court was not authorized to compel the Internal Revenue Service to reallocate tax payments first to trust fund taxes. We find that neither 11 U.S.C. § 105 nor the Supreme Court’s decision in United States v. Energy Resources Co., Inc., 495 U.S. 545, 110 S.Ct.…
2Cases cited30 opinions
- In Re Pacor, Inc. v. John Higgins, Jr. And Louise HigginsCourt of Appeals for the Third Circuit · 1984
- Celotex Corp. v. EdwardsSupreme Court of the United States · 1995
- A.H. Robins Co. v. PiccininCourt of Appeals for the Fourth Circuit · 1986
- Slodov v. United StatesSupreme Court of the United States · 1978
- United States v. Energy Resources Co.Supreme Court of the United States · 1990
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