Overseas Inns S.A. P.A. v. United States

BARKSDALE, Circuit Judge:

Overseas Inns S.A. P.A. (Overseas), seeks to recover income taxes assessed and collected by the IRS, primarily contending that comity should be extended to a Luxembourg court approved plan of reorganization which treated the IRS as a general, rather than a priority, creditor. The district court declined to do so and granted the United States summary judgment. Finding no error, we AFFIRM.

I

The parties stipulated in district court to the facts. Overseas, a Luxembourg corporation, is the successor to a foreign corporation which failed to file United States tax returns for…