Legal Opinion
Barstow v. Internal Revenue Service
District Court, D. Alaska
Decided August 3, 2001No. A00-0206 CV (JKS)PublishedCited by 1 opinion
1Opinion of the Court
ORDER
SINGLETON, Chief Judge.
INTRODUCTION
Presently before the Court is an appeal filed by Appellant William Barstow, III, Chapter 7 Trustee, for the bankruptcy estate of MarkAir, Inc. (“MarkAir” or “Debt- or”) of the United States Bankruptcy Court for the District of Alaska’s decision that tax lien subordination under 11 U.S.C. § 724(b) is limited exclusively to tax claims which are secured by a statutory lien. See Docket No. 17 (Appeal); 20 (Opp’n); 24 (Reply).
FACTUAL AND PROCEDURAL BACKGROUND
The underlying facts are not in dispute. See Docket Nos. 17; 20. In June of 1992, MarkAir filed for…
2Cases cited16 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Connecticut National Bank v. GermainSupreme Court of the United States · 1992
- Gustafson v. Alloyd Co.Supreme Court of the United States · 1995
- Rubin v. United StatesSupreme Court of the United States · 1981
- Garcia v. United StatesSupreme Court of the United States · 1985
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3Cited by1 opinion
- In Re KnappUnited States Bankruptcy Court, M.D. North Carolina · 2002