Legal Opinion

Weems v. United States Ex Rel. Internal Revenue Service (In Re Custom Center, Inc.)

United States Bankruptcy Court, E.D. Tennessee

Decided January 31, 1994No. Bankruptcy No. 91-10469. Adv. No. 92-1122PublishedCited by 8 opinions

1Opinion of the Court

MEMORANDUM

RALPH H. KELLEY, Chief Judge.

This adversary proceeding is before the court on motions for summary judgment filed by the plaintiff and the defendant. The plaintiff is the bankruptcy trustee for The Custom Center, Inc. He brought this suit against the Internal Revenue Service (the IRS) to collect a tax refund. He also asks the court to disallow the IRS’s claim until it pays the tax refund. In response to the trustee’s complaint, the IRS filed a motion to lift the automatic stay so that it could set off the tax refund against the Custom Center’s tax debts to the IRS.

The Custom Center…

2Cases cited47 opinions

Begier v. Internal Revenue ServiceSupreme Court of the United States · 1990
Bankr. L. Rep. P 73,372 in Re Nathan Davidovich and Amy Jill Davidovich, Debtors. Nathan Davidovich and Christine Jobin, Trustee v. Charles WeltonCourt of Appeals for the Tenth Circuit · 1990
In Re Southern Industrial Banking Corporation, Debtor. Thomas Duvoisin, Liquidating Trustee, and Bank of Commerce, Intervening v. Emmett J. FosterCourt of Appeals for the Sixth Circuit · 1987
In Re the YODER COMPANY, Debtor. Mark S. BRATTON, Plaintiff-Appellant, v. the YODER COMPANY, Defendant-AppelleeCourt of Appeals for the Sixth Circuit · 1985
Captain Stewart W. Beckett v. Air Line Pilots AssociationCourt of Appeals for the D.C. Circuit · 1993

42 more not listed; retrieve them via the Exa API.

3Cited by8 opinions

Aetna Casualty & Surety Co. v. LTV Steel Co. (In re Chateaugay Corp.)Court of Appeals for the Second Circuit · 1996
In Re BourneUnited States Bankruptcy Court, E.D. Tennessee · 2001
In Re HolderUnited States Bankruptcy Court, M.D. Tennessee · 1995
Cablevision Systems Corp. v. Malandra (In Re Malandra)United States Bankruptcy Court, E.D. New York · 1997
NVF Co. v. New Castle CountyDistrict Court, D. Delaware · 2002

3 more not listed; retrieve them via the Exa API.