Legal Opinion
Schwartz v. Commonwealth of Pennsylvania Department of Revenue (In Re Miller's Auto Supplies, Inc.)
District Court, E.D. Pennsylvania
Decided July 12, 1988No. Civ. A. 87-4934, Bankruptcy No. 84-02233K, Adv. No. 86-0148SPublishedCited by 6 opinions
1Opinion of the Court
ORDER
O’NEILL, District Judge.
1. Commonwealth of Pennsylvania Department of Revenue appeals from a final order of the Bankruptcy Court for the Eastern District of Pennsylvania. This Court’s jurisdiction is based on 28 U.S.C. § 158.
2. The appeal arises from an adversarial proceeding brought by debtor’s trustee against appellant to avoid, as preferential transfers under 11 U.S.C. § 547(b) (1979 & Supp.1988) 1 , sales tax and withheld employee income tax payments made by debt- or to appellant. Appellant denied that the payments constituted a transfer of property of the debtor’s estate under §…
2Cases cited8 opinions
- United States v. RandallSupreme Court of the United States · 1971
- In Re Philadelphia Athletic Club, Inc.District Court, E.D. Pennsylvania · 1982
- Murray Drabkin v. District of Columbia, Murray Drabkin, Trustee v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1987
- Aab v. Wesco Corp. (In Re Casco Electric Corp.)United States Bankruptcy Court, E.D. New York · 1983
- Air Florida Systems, Inc. v. United States (In Re Air Florida Systems, Inc.)United States Bankruptcy Court, S.D. Florida. · 1985
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- In Re Kulzer Roofing, Inc.United States Bankruptcy Court, E.D. Pennsylvania · 1992
- Orsa Associates, Inc. v. MBA Financial, Inc. (In Re Orsa Associates)United States Bankruptcy Court, E.D. Pennsylvania · 1989
- Baehr v. Internal Revenue Service Center (In Re E & S Comfort, Inc.)United States Bankruptcy Court, E.D. Pennsylvania · 1988
- Schwartz v. Commonwealth of Pennsylvania Department of Revenue (In Re Miller's Auto Supplies, Inc.)United States Bankruptcy Court, E.D. Pennsylvania · 1988
- In Re Financial Resources Mortg., Inc.United States Bankruptcy Court, D. New Hampshire · 2012
1 more not listed; retrieve them via the Exa API.