Legal Opinion
In Re American International Airways, Inc.
United States Bankruptcy Court, E.D. Pennsylvania
Decided February 20, 1987No. 18-18005PublishedCited by 18 opinions
1Opinion of the Court
OPINION
DAVID A. SCHOLL, Bankruptcy Judge.
The matter before the Court raises the issue of whether funds segregated by the Debtor in trust for federal taxes, pursuant to federal statute, are property of the Debtor’s estate and, as such, are available for distribution to all creditors, as opposed to being payable, in their entirety, to the federal government on account of the taxes due. While we share, with the creditors objecting to the distribution to the federal government, an aversion to giving particular creditors any sort of preference in a bankruptcy distribution, we are constrained to…
2Cases cited17 opinions
- United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
- 1 Collier bankr.cas.2d 42, Bankr. L. Rep. P 67,033 Ralph I. Selby, Trustee in Bankruptcy for the Frimberger Corporation v. Ford Motor CompanyCourt of Appeals for the Sixth Circuit · 1979
- United States v. RandallSupreme Court of the United States · 1971
- In Re Fresh Approach, Inc.United States Bankruptcy Court, N.D. Texas · 1985
- Razorback Ready-Mix Concrete Co. v. United States (In Re Razorback Ready-Mix Concrete Co.)United States Bankruptcy Court, E.D. Arkansas · 1984
12 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Murray Drabkin v. District of Columbia, Murray Drabkin, Trustee v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1987
- In Re Kulzer Roofing, Inc.United States Bankruptcy Court, E.D. Pennsylvania · 1992
- In Re American International Airways, Inc.United States Bankruptcy Court, E.D. Pennsylvania · 1987
- Dynaforce Corp. v. Temp-Way Corp. (In Re Temp-Way Corp.)United States Bankruptcy Court, E.D. Pennsylvania · 1987
- In Re Dakota Industries, Inc.United States Bankruptcy Court, D. South Dakota · 1991
13 more not listed; retrieve them via the Exa API.