Legal Opinion

Brandt-Airflex Corp. v. Long Island Trust Co., N.A. (In Re Brandt-Airflex Corp.)

District Court, E.D. New York

Decided April 10, 1987No. 87 CV 586PublishedCited by 3 opinions

1Opinion of the Court

MEMORANDUM AND ORDER

PLATT, District Judge.

This bankruptcy appeal involves the complex interaction between appellate jurisdiction and post-judgment motions filed in the court of original jurisdiction.

Debtor commenced the underlying adversary proceeding in the United States Bankruptcy Court for the Eastern District of New York to obtain a determination of its employment tax liability and the employment tax liability of Long Island Trust Company (“LITC”), which allegedly financed debtor’s payroll through an overdraft financing arrangement. See I.R.C. § 3505(a), (b), and (c) (1985). The…

2Cases cited5 opinions

  1. Griggs v. Provident Consumer Discount Co.Supreme Court of the United States · 1982
  2. Lyell Theatre Corp. v. Loews Corp.Court of Appeals for the Second Circuit · 1982
  3. Herman T. DOVE, Appellant, v. CODESCO, Formerly Known as Washington Dental Supply Company, AppelleeCourt of Appeals for the Fourth Circuit · 1978
  4. First National Bank of Boston v. Overmyer (In Re Overmyer)United States Bankruptcy Court, S.D. New York · 1985
  5. Littleton National Bank v. Coleman American Companies, Inc. (In Re Coleman American Companies, Inc.)United States Bankruptcy Court, D. Colorado · 1980

3Cited by3 opinions

  1. Gurst v. Philadelphia Consumer Discount Co. (In re Sheldon Gurst)District Court, E.D. Pennsylvania · 1988
  2. Brandt-Airflex Corp. v. Long Island Trust Co., N.A. (In Re Brandt-Airflex Corp.)District Court, E.D. New York · 1987
  3. Earle Industries, Inc. v. C-Way Enterprises, Inc. (In re Earle Industries, Inc.)District Court, E.D. Pennsylvania · 1988

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