Legal Opinion
In Re Coastal Bus and Equipment Sales, Inc.
United States Bankruptcy Court, D. Massachusetts
Decided September 14, 2005No. 19-10844PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
WILLIAM C. HILLMAN, Bankruptcy Judge.
I. INTRODUCTION
The matter before the Court is a motion (the “Motion”) by the Internal Revenue Service (the “IRS”) seeking relief from the automatic stay to setoff pre-petition tax overpayments (the “Refund”) against unpaid tax liabilities which Coastal Bus and Equipment Sales, Inc. (the “Debtor”) incurred during the Chapter 11 case (the “Tax Liabilities”). Both the Chapter 7 Trustee, John J. Aquino (the “Trustee”) and a secured creditor of the estate, Citizens Bank of Massachusetts (“Citizens”), filed objections. For the reasons given…
2Cases cited7 opinions
- Mohawk Industries Inc. v. United States (In Re Mohawk Industries, Inc.)United States Bankruptcy Court, D. Massachusetts · 1987
- Pettibone Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1994
- Aetna Casualty & Surety Co. v. LTV Steel Co. (In re Chateaugay Corp.)Court of Appeals for the Second Circuit · 1996
- United States v. Laughlin (In Re Laughlin)Bankruptcy Appellate Panel of the First Circuit · 1997
- Bob Brest Buick, Inc. v. Nissan Motor Corp. in U.S.A. (In Re Bob Brest Buick, Inc.)United States Bankruptcy Court, D. Massachusetts · 1991
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Lassman v. CroninDistrict Court, D. Massachusetts · 2014
- Beaucage v. United States (In Re Beaucage)United States Bankruptcy Court, D. Massachusetts · 2005