Legal Opinion
United States v. Jones (In Re Jones)
District Court, D. Kansas
Decided April 27, 1995No. 93-4250-RDR. Bankruptcy No. 92-41978-13PublishedCited by 8 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
ROGERS, District Judge.
This is an appeal from the bankruptcy court. The United States contends that the bankruptcy court erred (1) in finding that payments under a covenant not to compete were not property of the debtor’s estate and (2) in finding that a payment made by the debtor to the Internal Revenue Service was voluntary and that the IRS is equitably es-topped from applying this payment to the debtor’s income tax liability. Having carefully reviewed the arguments of the parties, the court is now prepared to rule.
The standards of review are well-settled. The bankruptcy…
2Cases cited21 opinions
- Federal Crop Ins. Corp. v. MerrillSupreme Court of the United States · 1947
- Heckler v. Community Health Services of Crawford County, Inc.Supreme Court of the United States · 1984
- Office of Personnel Management v. RichmondSupreme Court of the United States · 1990
- St. Regis Paper Co. v. United StatesSupreme Court of the United States · 1962
- In Re Michael Duane Mullet, Debtor. First Bank of Colorado Springs, a State Banking Corporation v. Michael Duane MulletCourt of Appeals for the First Circuit · 1987
16 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- In Re Michael Kaplan Morris Kaplan, Debtors. The Internal Revenue Service v. Michael Kaplan Morris Kaplan, in No. 95-5409. In Re Kaplan Building Systems, Inc., Debtor. Internal Revenue Service v. Kaplan Building Systems, Inc., in No. 96-5180Court of Appeals for the Third Circuit · 1997
- In Re UrbanUnited States Bankruptcy Court, D. Kansas · 2001
- In Re SchneeweissUnited States Bankruptcy Court, N.D. New York · 1998
- In Re American ApplianceUnited States Bankruptcy Court, D. New Jersey · 2002
- In Re RumkerUnited States Bankruptcy Court, S.D. Georgia · 1995
3 more not listed; retrieve them via the Exa API.