Legal Opinion

United States ex rel. Internal Revenue Service v. Quaid (In re Friedman)

District Court, N.D. Illinois

Decided April 7, 1992No. Nos. 92 C 226, 78 B 9575PublishedCited by 2 opinions

1Opinion of the Court

MEMORANDUM OPINION AND ORDER

SHADUR, District Judge.

Both the United States and Trustee Dennis Quaid (“Trustee”) for the bankruptcy estate (the “Estate”) of Harold Friedman (“Friedman”) have appealed from the decision of Bankruptcy Judge Eugene Wedoff reported as In re Luster, 134 B.R. 632 (Bankr.N.D.Ill.1991).1 For the reasons stated in this memorandum opinion and order, the United States prevails on both appeals.

Facts and Issues Presented

Because Judge Wedoff’s opinion in Luster, and the just-issued opinion by this Court’s colleague Honorable Charles P. Ko-coras reversing Bankruptcy Judge…

2Cases cited5 opinions

  1. In the Matter of Jartran, Inc., Debtor. Appeal of Reuben H. Donnelley Corporation and Sandra C. Tinsley, IncCourt of Appeals for the Seventh Circuit · 1984
  2. Libson Shops, Inc., v. Koehler, District Director of Internal RevenueSupreme Court of the United States · 1957
  3. Otte v. United StatesSupreme Court of the United States · 1974
  4. In Re LusterUnited States Bankruptcy Court, N.D. Illinois · 1991
  5. United States Ex Rel. Internal Revenue Service v. Quaid (In Re Luster)District Court, N.D. Illinois · 1992

3Cited by2 opinions

  1. In the Matter of Melvin R. Luster, Debtor. In the Matter of Harold E. Friedman, Debtor. Appeal of Dennis E. Quaid, Trustee. (Two Cases)Court of Appeals for the Seventh Circuit · 1992
  2. United States Ex Rel. Internal Revenue Service v. Quaid (In Re Luster)District Court, N.D. Illinois · 1992

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