Legal Opinion
In Re First Truck Lines, Inc., Debtor. United States of America v. Thomas R. Noland, Trustee
Court of Appeals for the First Circuit
Decided June 16, 1995No. 93-4311PublishedCited by 36 opinions
1Opinion of the CourtMartin, J., joined by Enslen, D.J.,
BATCHELDER, J. (p. 219), delivered a separate concurring opinion.
BOYCE F. MARTIN, Jr., Circuit Judge.
We have before us an appeal of the bankruptcy court’s decision to equitably subordinate the Commissioner of Internal Revenue Service’s claim for postpetition, nonpecu-niary loss tax penalties to the claims of general unsecured creditors. For the following reasons we affirm the decision of the district court.
The debtor in this case, First Truck Lines, Inc., voluntarily filed for relief under Chapter 11 of the Bankruptcy Code on April 10, 1986. During the postpetition operation of its business,…
2Cases cited18 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Pepper v. LittonSupreme Court of the United States · 1939
- United States v. X-Citement Video, Inc.Supreme Court of the United States · 1994
- Estate of Cowart v. Nicklos Drilling Co.Supreme Court of the United States · 1992
- Demarest v. ManspeakerSupreme Court of the United States · 1991
13 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- United States v. NolandSupreme Court of the United States · 1996
- In re Lifschultz Fast FreightCourt of Appeals for the Seventh Circuit · 1997
- In Re: Gordon Sel-Way, Inc., Debtor. Gordon Sel-Way, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 2001
- In Re Gibson Group, Inc.Court of Appeals for the Sixth Circuit · 1995
- Nixon v. Kent CountyCourt of Appeals for the Sixth Circuit · 1996
31 more not listed; retrieve them via the Exa API.