Kempf v. Internal Revenue Service (In Re American Way Food Service Corp.)
United States Bankruptcy Court, W.D. Michigan
1Opinion of the Court
OPINION
DAVID E. NIMS, Jr., Bankruptcy Judge.
TAX LIENS — LIQUOR LICENSE — DISTRIBUTIONS
Lloyd H. Kempf (Trustee), the duly appointed and qualified trustee in this case filed his complaint against the various defendants for a determination that they had no rights to the Class “C” liquor license of the debtor. The license was sold for $22,-000.00 with any rights in the defendants to follow the proceeds. Judgment was entered against the Michigan Employment Security Commission as it filed no answer and indicated by letter that it had no interest in the proceedings. A settlement was reached with the…
2Cases cited37 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. BessSupreme Court of the United States · 1958
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- Glass City Bank v. United StatesSupreme Court of the United States · 1945
- United States v. AcriSupreme Court of the United States · 1955
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3Cited by8 opinions
- National Equipment & Mold Corp. v. Metropolitan Bank of Lima (In Re National Equipment & Mold Corp.)United States Bankruptcy Court, N.D. Ohio · 1986
- In Re MoissonUnited States Bankruptcy Court, E.D. Michigan · 1985
- In Re Atlantic Business And Community Development CorporationCourt of Appeals for the Third Circuit · 1993
- Matter of Eagles Nest, Inc.United States Bankruptcy Court, N.D. Indiana · 1986
- Andriacchi's, Inc. v. Pike (In Re Pike)District Court, W.D. Michigan · 1986
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