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Legal Opinion

United States v. Flo-Lizer, Inc. (In Re Flo-Lizer, Inc.)

District Court, S.D. Ohio

Decided February 7, 1994No. Civ. No. C-2-93-1204. Bankruptcy No. 2-86-01685PublishedCited by 7 opinions

1Opinion of the Court

OPINION AND ORDER

GEORGE C. SMITH, District Judge.

This bankruptcy appeal presents the issue whether the bankruptcy court has the authority to order the Internal Revenue Service (IRS), an administrative expense claimant to apply the Chapter 11 debtor’s first payment to the trust fund portion of the debtor’s tax liability. The bankruptcy court below held that it had such authority. 164 B.R. 79. The Court agrees with the IRS that this case presents essentially a legal issue requiring de novo review. For the reasons that follow, the judgment of the bankruptcy court will be affirmed.

In the instant…

2Cases cited5 opinions

  1. United States v. Energy Resources Co.Supreme Court of the United States · 1990
  2. United States v. Lewis Pepperman, Trustee for Keith T. Sorensen, Keith T. Sorensen, Debtor, Us Trustee, TrusteeCourt of Appeals for the Third Circuit · 1992
  3. In Re Deer Park, Inc., AKA Deer Park Ski Area, Debtor, United States Internal Revenue Service v. Creditors Committee Deer Park, Inc.Court of Appeals for the Ninth Circuit · 1993
  4. United States, Internal Revenue Service v. Deer Park, Inc. (In Re Deer Park, Inc.)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1992
  5. In Re Kare Kemical, Inc., Debtor. United States of America v. Kare Kemical, Inc.Court of Appeals for the Eleventh Circuit · 1991

3Cited by7 opinions

  1. In Re Michael Kaplan Morris Kaplan, Debtors. The Internal Revenue Service v. Michael Kaplan Morris Kaplan, in No. 95-5409. In Re Kaplan Building Systems, Inc., Debtor. Internal Revenue Service v. Kaplan Building Systems, Inc., in No. 96-5180Court of Appeals for the Third Circuit · 1997
  2. In Re SchillingUnited States Bankruptcy Court, N.D. Ohio · 1995
  3. In Re Poydras Manor, Inc.United States Bankruptcy Court, E.D. Louisiana · 2000
  4. In re Goody's LLCUnited States Bankruptcy Court, D. Delaware · 2014
  5. Compass Marine Services, Inc. v. United States, Department of the Treasury, Internal Revenue Service (In Re Compass Marine Services, Inc.)United States Bankruptcy Court, E.D. Louisiana · 2002

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