In re Eabco, Inc.
District Court, W.D. Pennsylvania
1Opinion of the Court
MEMORANDUM OPINION
MENCER, District Judge.
The United States has appealed the decision of the Bankruptcy Judge giving Mellon Bank, N.A.’s confessed judgment priority over a federal tax lien. The appeal is presently before this court pursuant to 28 U.S.C. § 158(a).
Facts
Eabco, Inc. (Eabco) filed a Petition for bankruptcy under Chapter 11 in October, 1985. The case was converted to Chapter 7 in August, 1986. The trustee sold certain equipment and real property owned by Eabco, then filed a Motion for Distribution of Proceeds of Sale of Real Property and Personal Property.
*62In his motion, the trustee…
2Cases cited7 opinions
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- In Re American Mariner Industries, Inc., Debtor. Crocker National Bank v. American Mariner Industries, Inc., Debtor-AppelleeCourt of Appeals for the Ninth Circuit · 1984
- United States v. Equitable Life Assurance Soc. of United StatesSupreme Court of the United States · 1966
- Paradise Hotel Corporation D/B/A Pineapple Beach Resort v. Bank of Nova ScotiaCourt of Appeals for the Third Circuit · 1988
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- In re AndersonUnited States Bankruptcy Court, D. Connecticut · 1991