Legal Opinion
In Re Whimsy, Inc.
District Court, S.D. New York
Decided May 14, 1998No. 97 CIV. 9108(RWS)PublishedCited by 11 opinions
1Opinion of the Court
OPINION
SWEET, District Judge.
The United States of America (the “Government”) appeals from an order by the Bankruptcy Court (the “Order”) denying the Government’s motion to setoff an obligation owed to the appellee Whimsy, Inc. (the “Debtor”) by the United States Department of the Treasury, United States Customs Service (“Customs”), against a debt owed by the Debtor to the United States Department of the Treasury, Internal Revenue Service (the “IRS”). For the reasons set forth below, the Order is reversed.
Facts and Prior Proceedings
I. The Facts
A. The Government’s Pre-Petition Claims Against…
2Cases cited22 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Citizens Bank of Md. v. StrumpfSupreme Court of the United States · 1995
- In Re Manville Forest Products Corporation, Debtor. Gulf States Exploration Co. v. Manville Forest Products CorporationCourt of Appeals for the Second Circuit · 1990
- Studley v. Boylston National BankSupreme Court of the United States · 1913
- New York County National Bank v. MasseySupreme Court of the United States · 1904
17 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- United States v. Andrew Maxwell, Not Individually but as Trustee of the Estate of Pyramid Industries, Inc.Court of Appeals for the Seventh Circuit · 1998
- In Re Nuclear Imaging Systems, Inc.United States Bankruptcy Court, E.D. Pennsylvania · 2000
- Szymanski v. Wachovia Bank, N.A. (In Re Szymanski)United States Bankruptcy Court, E.D. Pennsylvania · 2009
- In Re Silver Eagle Co.United States Bankruptcy Court, D. Oregon · 2001
- United States v. New York State Department of Taxation & FinanceDistrict Court, W.D. New York · 2001
6 more not listed; retrieve them via the Exa API.