Legal Opinion

In re Eabco, Inc.

District Court, W.D. Pennsylvania

Decided July 10, 1989No. Civ. A. No. 89-0798; Bankruptcy No. 85-2453PublishedCited by 1 opinion

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

  1. United States v. City of New BritainSupreme Court of the United States · 1954
  2. United States v. National Bank of CommerceSupreme Court of the United States · 1985
  3. In Re American Mariner Industries, Inc., Debtor. Crocker National Bank v. American Mariner Industries, Inc., Debtor-AppelleeCourt of Appeals for the Ninth Circuit · 1984
  4. United States v. Equitable Life Assurance Soc. of United StatesSupreme Court of the United States · 1966
  5. 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

  1. In re AndersonUnited States Bankruptcy Court, D. Connecticut · 1991

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