Legal Opinion
United States v. District of Columbia (In Re Davis Perry Enterprises, Inc.)
District Court, District of Columbia
Decided December 13, 1989No. Civ. A. 89-1261PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OPINION
THOMAS F. HOGAN, District Judge.
MEMORANDUM OPINION
Before the Court is an appeal brought by the United States of an order issued on April 7, 1989 by the Bankruptcy Court. The order at issue established the priority for the distribution of the assets of the debtor, Davis Perry Enterprises, Inc., between competing tax liens held by the United States and the District of Columbia. The Court ordered distribution in the following order:
1) District of Columbia employment taxes for the tax period 6/30/80 to 5/30/81 (lien filed 6-1-82);
2) Internal Revenue Service employment taxes for…
2Cases cited7 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. City of New BritainSupreme Court of the United States · 1954
- In Re John Darnell, Debtor. United States of America v. John Darnell and the Commonwealth of KentuckyCourt of Appeals for the Sixth Circuit · 1987
- Paul D. Pearlstein, Trustee for Sardis, Inc. v. U.S. Small Business Administration. Appeal of District of Columbia GovernmentCourt of Appeals for the D.C. Circuit · 1983
- Malakoff v. WashingtonDistrict of Columbia Court of Appeals · 1981
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Internal Revenue Service v. District of Columbia (In Re WPG, Inc.)District Court, District of Columbia · 2002
- WPG, Inc. v. Internal Revenue Service (In re WPG, Inc.)United States Bankruptcy Court, District of Columbia · 2001