Legal Opinion
Matter of La Difference Restaurant, Inc.
United States Bankruptcy Court, S.D. New York
Decided April 8, 1983No. 18-37012PublishedCited by 10 opinions
1Opinion of the Court
DECISION ON CLAIM OF INTERNAL REVENUE SERVICE
EDWARD J. RYAN, Bankruptcy Judge.
Debtor-Plaintiff, La Difference Restaurant, Inc., (“La Difference”), seeks an order declaring that the debtor does not owe the Internal Revenue Service (“IRS”) taxes, interest and penalty for withholding and FICA taxes for the period ending June 30, 1976, and enjoining the IRS and its agents from taking any measure to enforce their alleged claim. For the reasons set forth below, the plaintiff’s application is granted.
On or about May 19, 1976, the debtor filed a Chapter XI petition with this court. Thereafter, a plan…
2Cases cited14 opinions
- Schweiker v. HansenSupreme Court of the United States · 1981
- Semmes Motors, Inc., Suing on Behalf of Itself and Together With Ford Dealers Alliance, Inc., Etc. v. Ford Motor CompanyCourt of Appeals for the Second Circuit · 1970
- Bruning v. United StatesSupreme Court of the United States · 1964
- United States v. Lazy Fc RanchCourt of Appeals for the Ninth Circuit · 1973
- Lillian Goldberg v. Caspar Weinberger, Secretary of Health, Education and WelfareCourt of Appeals for the Second Circuit · 1976
9 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Internal Revenue Service v. Taylor (In Re Taylor)Court of Appeals for the Fifth Circuit · 1998
- In Re Richard Buick, Inc.United States Bankruptcy Court, E.D. Pennsylvania · 1991
- In Re DietzUnited States Bankruptcy Court, E.D. Michigan · 1992
- Nigro v. Oxford Development Co. (In Re M.J. Shoearama, Inc.)United States Bankruptcy Court, W.D. Pennsylvania · 1992
- Gazes v. DeArakie (In Re DeArakie)United States Bankruptcy Court, S.D. New York · 1996
5 more not listed; retrieve them via the Exa API.