Legal Opinion
In Re Avery Health Center, Inc.
District Court, W.D. New York
Decided January 28, 1981No. Bankruptcy No. 81-10130, CIV-81-51PublishedCited by 20 opinions
1Opinion of the Court
MEMORANDUM
ELFVIN, District Judge.
My Order dated and filed January 21, 1981 set aside an order of the Bankruptcy Court which would have required the United States Internal Revenue Service (“the IRS”) to turn over to the debtor property which the IRS had levied upon and seized. This Memorandum is entered in explanation of such Order.
The debtor, Avery Health Center, Inc., is engaged in the sale of drugs, sundries and pharmaceuticals at a store located at 2595 Delaware Avenue, Buffalo, N.Y. The IRS had made an assessment of tax against the debtor for the tax periods from and including the first…
2Cases cited8 opinions
- Securities Investor Protection Corp. v. BarbourSupreme Court of the United States · 1975
- Phelps v. United StatesSupreme Court of the United States · 1975
- United States v. Homer Pittman, Helen Jakob, and L. C. ChristensenCourt of Appeals for the Seventh Circuit · 1971
- Bennett v. HunterSupreme Court of the United States · 1870
- Troy Industrial Catering Service v. State, Department of Treasury, Revenue Division (In Re Troy Industrial Catering Service)United States Bankruptcy Court, E.D. Michigan · 1980
3 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
- United States v. Whiting Pools, Inc.Court of Appeals for the Second Circuit · 1982
- Dunne Trucking Co. v. Internal Revenue Service of the United States (In Re Dunne Trucking Co.)United States Bankruptcy Court, N.D. Iowa · 1983
- IRR Supply Centers, Inc. v. Phipps (In Re Phipps)United States Bankruptcy Court, W.D. New York · 1998
- Alpa Corp. v. Internal Revenue Service (In Re Alpa Corp.)United States Bankruptcy Court, D. Utah · 1981
15 more not listed; retrieve them via the Exa API.