Legal Opinion
United States v. Hillsborough Holdings Corp.
Court of Appeals for the Eleventh Circuit
Decided July 10, 1997No. 96-2145PublishedCited by 21 opinions
1Opinion of the Court
FAY, Senior Circuit Judge:
The issue here is whether the district court correctly ruled that when a corporate debt- or’s fiscal tax year straddles the filing of a petition for Chapter 11 reorganization, the portion of the year’s income tax attributable to income earned during the prepetition part of the year is not allowable as an administrative expense under section 503(b)(l)(B)(i) of the United States Bankruptcy Code. 11 U.S.C. § 503(b)(l)(B)(i) (1988). We affirm.
I
Hillsborough Holdings Corporation and its 32 wholly-owned subsidiaries (“Debtors”) operate on a taxable fiscal year that runs…
2Cases cited14 opinions
- Shaw v. Delta Air Lines, Inc.Supreme Court of the United States · 1983
- Catlin v. United StatesSupreme Court of the United States · 1945
- United Sav. Assn. of Tex. v. Timbers of Inwood Forest Associates, Ltd.Supreme Court of the United States · 1988
- Bernard F. McNely v. Ocala Star-Banner Corporation, a Florida Corporation the New York Times Company, a Foreign CorporationCourt of Appeals for the Eleventh Circuit · 1996
- In Re Joanne G. Burns, Debtor. Joanne G. Burns v. United States of America, Acting by and Through the Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1989
9 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Volvo Commercial Finance LLC the Americas v. Gasel Transportation Lines, Inc. (In Re Gasel Transportation Lines, Inc.)Bankruptcy Appellate Panel of the Sixth Circuit · 2005
- Neal Mitchell Associates v. Braunstein (In Re Lambeth Corp.)Bankruptcy Appellate Panel of the First Circuit · 1998
- United States of America, Creditor-Appellant v. John F. Frontone and Kathleen M. Frontone, Debtors-AppelleesCourt of Appeals for the Seventh Circuit · 2004
- Yenkin-Majestic Paint Corp. v. Wheeling-Pittsburgh Steel Corp. (In Re Pittsburgh-Canfield Corp.)Bankruptcy Appellate Panel of the Sixth Circuit · 2004
- Speights & Runyan v. Celotex Corp.Court of Appeals for the Eleventh Circuit · 2000
16 more not listed; retrieve them via the Exa API.