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Legal Opinion

Kinney v. Internal Revenue Service (In Re Video Gaming, Inc.)

United States Bankruptcy Court, D. Nevada

Decided February 20, 1991No. 19-10500PublishedCited by 9 opinions

1Opinion of the Court

MEMORANDUM DECISION AND ORDER

JAMES H. THOMPSON, Bankruptcy Judge.

Before the court are cross-motions for summary judgment and the Internal Revenue Service’s (IRS) alternative motion for dismissal of the complaint.

The IRS levied First Centennial Title which was handling the escrow for a sale of Video Gaming, Inc. (VGI) property. The IRS agreed to release the levy on the condition that $36,657.99 be placed in an interest bearing account until further order of this court. The IRS also claims administrative priority for post-petition withholding taxes. The Debtor, Calvin E. Kinney, Jr., (Kinney)…

2Cases cited7 opinions

  1. In Re Mark Anthony Construction, Inc., Debtor. United States of America v. Ian Ledlin, TrusteeCourt of Appeals for the Ninth Circuit · 1989
  2. In Re Harry Gurwitch, Debtor. United States of America v. Harry GurwitchCourt of Appeals for the Eleventh Circuit · 1986
  3. Ledlin v. United States (In Re Tomlan)District Court, E.D. Washington · 1989
  4. Matter of Lumara Foods of America, Inc.United States Bankruptcy Court, N.D. Ohio · 1985
  5. In Re HowellUnited States Bankruptcy Court, M.D. Florida · 1988

2 more not listed; retrieve them via the Exa API.

3Cited by9 opinions

  1. In Re GrynbergCourt of Appeals for the Tenth Circuit · 1993
  2. Queen v. United States (In Re Queen)District Court, S.D. West Virginia · 1992
  3. In Re StuberUnited States Bankruptcy Court, D. Kansas · 1992
  4. Martin v. United States (In Re Martin)United States Bankruptcy Court, S.D. California · 1993
  5. In Re Trans Max Technologies, Inc.United States Bankruptcy Court, D. Nevada · 2006

4 more not listed; retrieve them via the Exa API.

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