Legal Opinion
American Bank & Trust Co. v. United States Ex Rel. Internal Revenue Service (In Re Barton Industries Inc.)
United States Bankruptcy Court, W.D. Oklahoma
Decided October 20, 1993No. 19-10711PublishedCited by 8 opinions
1Opinion of the Court
ORDER ON CROSS-MOTIONS FOR SUMMARY JUDGMENT
PAUL B. LINDSEY, Bankruptcy Judge.
BACKGROUND
This adversary proceeding was brought by American Bank and Trust Company (“ABT”), in order to resolve a dispute between ABT and Internal Revenue Service (“IRS”) over the priority of certain liens on the inventory and accounts receivable of Debtor.
On February 22, 1991, Debtor filed a voluntary petition under Chapter 11 of the Bankruptcy Code. 1 In that case, No. BK-91-01268-LN (“Barton-I”), Debtor’s Third Amended Joint Plan of Reorganization (“the Plan”) was confirmed by this court on January 24, 1992.…
2Cases cited17 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Stoll v. GottliebSupreme Court of the United States · 1938
- In Re Benjamin Pierce Simmons, Bankrupt. Benjamin Pierce Simmons v. J.T. SavellCourt of Appeals for the Fifth Circuit · 1985
- REPUBLIC SUPPLY CO., Plaintiff-Appellee, v. Joseph SHOAF, Defendant-AppellantCourt of Appeals for the Fifth Circuit · 1987
- Commissioner v. EngleSupreme Court of the United States · 1984
12 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- United States v. Conston, Inc. (In Re Conston, Inc.)District Court, D. Delaware · 1995
- In Re Space Building Corp.District Court, D. Massachusetts · 1996
- In Re Beta International, Inc.District Court, E.D. Michigan · 1997
- In Re Ali Properties, Inc.United States Bankruptcy Court, D. Kansas · 2005
- In Re Vandy, Inc.United States Bankruptcy Court, E.D. Pennsylvania · 1995
3 more not listed; retrieve them via the Exa API.