Legal Opinion
In Re: Home America t.v.-appliance Audio, Inc., Debtor. United States of America v. Wenda K. Shaltry Maryland Investments
Court of Appeals for the Ninth Circuit
Decided November 15, 2000No. 98-16631PublishedCited by 14 opinions
1Opinion of the Court
TASHIMA, Circuit Judge:
The United States appeals the order of the district court affirming the bankruptcy court’s grant of summary judgment in fa vor of the trustee who brought suit for recovery of a tax refund under 26 U.S.C. § 7422. In claiming a tax refund on behalf of the debtors’ estate, the trustee sought to avoid, pursuant to 11 U.S.C. § 549, the debtors’ consent to the filing of a consolidated tax return with their common parent corporation and the parent corporation’s election under 26 U.S.C. § 172 to relinquish the carryback period for net operating losses attributable to the…
2Cases cited12 opinions
- Sergeant Perry Watkins v. United States ArmyCourt of Appeals for the Ninth Circuit · 1989
- In Re: America West Airlines, Inc., Debtor. El Paso City of Texas v. America West Airlines, Inc.Court of Appeals for the Ninth Circuit · 2000
- Marx v. Loral Corp.Court of Appeals for the Ninth Circuit · 1996
- Evalyn PREBLICH, Appellant, v. Kenneth BATTLEY, AppelleeCourt of Appeals for the Ninth Circuit · 1999
- In Re Herbert E. Russell. William Russell Gibson and F.H. Martin, Co-Trustees of the Estate of Herbert E. Russell v. United StatesCourt of Appeals for the Eighth Circuit · 1991
7 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- S.D. Myers, Inc. v. City and County of San Francisco and San Francisco Human Rights CommissionCourt of Appeals for the Ninth Circuit · 2001
- Webster Bank v. ZakSupreme Court of Connecticut · 2002
- Danoff v. United StatesDistrict Court, C.D. California · 2004
- Osherow v. Porras (In Re Porras)United States Bankruptcy Court, W.D. Texas · 2004
- Burtch v. Ganz (In Re Mushroom Transportation Co.)District Court, E.D. Pennsylvania · 2002
9 more not listed; retrieve them via the Exa API.