Legal Opinion
Matter of La Difference Restaurant, Inc.
District Court, S.D. New York
Decided July 15, 1986No. 83 Civ. 3946 (JFK), 76 B 1208 (EJR)PublishedCited by 12 opinions
1Opinion of the Court
OPINION AND ORDER
KEENAN, District Judge:
Before the Court is an appeal by the Internal Revenue Service (“IRS”) from a decision and order of the United States Bankruptcy Court for the Southern District of New York, Edward J. Ryan, dated April 8, 1983. In the Matter of La Difference Restaurant, Inc., 29 B.R. 178 (Bankr.S.D.N.Y.1983) (“the slip opinion”). In his decision, Judge Ryan estopped the IRS from seeking to collect taxes, interest and penalties allegedly owed by debtor-plaintiff La Difference Restaurant, Inc. (“La Difference”), and enjoined the IRS from seeking to enforce its alleged…
2Cases cited32 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Schweiker v. HansenSupreme Court of the United States · 1981
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- 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
27 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- 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
- In Re John Renton Young, Ltd.United States Bankruptcy Court, D. Nevada · 1988
7 more not listed; retrieve them via the Exa API.