Legal Opinion
Carapella v. United States (In Re Carapella)
District Court, M.D. Florida
Decided May 22, 1990No. 89-1232-CIV-T-17(C), Bankruptcy No. 86-4205-8P7PublishedCited by 18 opinions
1Opinion of the Court
ORDER ON APPEAL
KOVACHEVICH, District Judge.
This cause is before the court on appeal from the Order on Objection to Claim in Case No. 87-20, entered June 6, 1989, by Chief Bankruptcy Judge Alexander L. Pas-kay. 105 B.R. 86.
ISSUES
I. Whether the lower court erred in determining that the appellant is estopped to assert that corporations with which the appellant was involved during the years 1977, 1978, and 1979, were not “shell” corporations.
II. Whether the United States of America, Treasury Department, Internal Revenue Service, is estopped from claiming that the appellant attempted to evade or…
2Cases cited6 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- In the Matter of Multiponics, Incorporated, Bankrupt. MacHinery Rental, Inc. And Carl Biehl v. William W. Herpel, TrusteeCourt of Appeals for the Fifth Circuit · 1980
- Federal Deposit Insurance Corporation, in Its Corporate Capacity v. Jack H. Harrison and Frederick G. RixeyCourt of Appeals for the Eleventh Circuit · 1984
- Alfred Griffin v. Missouri Pacific Railroad CompanyCourt of Appeals for the Fifth Circuit · 1969
- Inter-Cities Navigation Corporation v. United StatesCourt of Appeals for the Fifth Circuit · 1979
1 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Club Associates v. Consolidated Capital Realty Investors (In re Club Associates)Court of Appeals for the Eleventh Circuit · 1992
- Teeslink v. United States, Department of the Treasury (In Re Teeslink)United States Bankruptcy Court, S.D. Georgia · 1994
- Berkery v. Commissioner, Internal Revenue ServiceDistrict Court, E.D. Pennsylvania · 1996
- Commissioner v. Peterson (In Re Peterson)District Court, D. Wyoming · 1993
- Matter of Aquasport, Inc.District Court, S.D. Florida · 1992
13 more not listed; retrieve them via the Exa API.