Legal Opinion
The Lane Processing Trust John E. Peterson, Jr., Walter W. Minger, Edward H. Covell, Trustees v. United States
Court of Appeals for the Eighth Circuit
Decided July 7, 1994No. 93-2422PublishedCited by 20 opinions
1Opinion of the Court
BOWMAN, Circuit Judge.
The United States appeals the judgment of the District Court awarding the Lane Processing Trust an employment tax refund. We reverse.
I
In November 1982, the Lane Companies (Lane Processing, Inc., Dexter Farms, Inc., Dexter Processing, Inc., and Lane Poultry of Carolina, Inc., and their subsidiaries) and their owners, Dorothy and Clift Lane, filed for bankruptcy. A reorganization plan later was approved by the bankruptcy court, under which the Lane Companies operated until the summer of 1985, when the Lane Companies’ defaults raised the prospect of liquidation.
To avoid…
2Cases cited9 opinions
- United States v. SilkSupreme Court of the United States · 1947
- Otte v. United StatesSupreme Court of the United States · 1974
- Breaux and Daigle, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1990
- Sylvia Pentel v. City of Mendota HeightsCourt of Appeals for the Eighth Circuit · 1994
- R. J. Reynolds Tobacco Co. v. United StatesUnited States Court of Claims · 1957
4 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- North Dakota State University, an Agency of the State of North Dakota, Appellee v. United States of America, Appellant/ Cross-AppelleeCourt of Appeals for the Eighth Circuit · 2001
- Associated Electric Cooperative, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2000
- Sheet Metal Workers Local 141 Supplemental Unemployment Benefit Trust Fund v. United States of America, Internal Revenue ServiceCourt of Appeals for the Sixth Circuit · 1995
- Winstead v. United StatesCourt of Appeals for the Fourth Circuit · 1997
- CSX Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2008
15 more not listed; retrieve them via the Exa API.