Legal Opinion
In Re PDQ Copy Center, Inc.
United States Bankruptcy Court, S.D. New York
Decided December 23, 1982No. 18-01688PublishedCited by 5 opinions
1Opinion of the Court
DECISION ON COMPLAINT OF TRUSTEE FOR AN ORDER DIRECTING INTERNAL REVENUE SERVICE TO SURRENDER FUNDS
HOWARD SCHWARTZBERG, Bankruptcy Judge.
The trustee in bankruptcy charges that the Internal Revenue Service received a voidable preference when, within ninety days before the commencement of this Chapter 7 case, it collected approximately $20,000 in past due withholding and FICA taxes from the debtor at a time when the debtor also owed withholding taxes and sales taxes to New York State. The trustee reasons that since the Internal Revenue Service and New York State share a sixth priority status…
2Cases cited3 opinions
- Matter of Community Hosp. of Rockland CountyUnited States Bankruptcy Court, S.D. New York · 1981
- Gilbert v. Gem City Savings Ass'n (In Re Hale)United States Bankruptcy Court, S.D. Ohio · 1981
- In Re CastilloUnited States Bankruptcy Court, S.D. New York · 1980
3Cited by5 opinions
- Russo v. Ciavarella (In Re Ciavarella)United States Bankruptcy Court, S.D. New York · 1983
- In Re Santoro Excavating, Inc.United States Bankruptcy Court, S.D. New York · 1983
- In Re J.B. Winchells, Inc.United States Bankruptcy Court, E.D. Pennsylvania · 1989
- Robinson v. United States Ex Rel. Internal Revenue Service (In Re Carolina Resort Motels, Inc.)United States Bankruptcy Court, D. South Carolina · 1985
- Braxton v. Bureau of Unemployment Compensation Benefits & Allowances (In Re Braxton)United States Bankruptcy Court, W.D. Pennsylvania · 1998