Schultz Broadway Inn v. United States
Court of Appeals for the Eighth Circuit
1Opinion of the Court
BRIGHT, Senior Circuit Judge.
In this liquidation proceeding under chapter 11 of the Bankruptcy Code, 1 the United States appeals the district court 2 judgment subordinating the Government’s claim for a non-pecuniary loss tax penalty to the claims for actual losses of other general unsecured creditors. The Government contends that (1) under a proper construction of the Bankruptcy Code, governmental claims for non-pecuniary loss tax penalties should share pro rata with the claims of other general unsecured creditors, and (2) the penalty claims cannot be subordinated without evidence that the…
Also in this document: Concurrence.
2Cases cited7 opinions
- In the Matter of Mobile Steel Company, Debtor. Elaine E. Benjamin v. Lester Y. Diamond, as Trustee in Bankruptcy for Mobile Steel, Inc.Court of Appeals for the Fifth Circuit · 1977
- Simonson v. GranquistSupreme Court of the United States · 1962
- In the Matter of Virtual Network Services Corporation, Debtor-Appellee. Appeal of United States of AmericaCourt of Appeals for the Seventh Circuit · 1990
- Stirling Homex Corporation v. RaichleCourt of Appeals for the First Circuit · 1978
- Matter of Mansfield Tire & Rubber Co.United States Bankruptcy Court, N.D. Ohio · 1987
2 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- United States v. NolandSupreme Court of the United States · 1996
- Texas American Oil Corporation v. United States Department of EnergyCourt of Appeals for the Federal Circuit · 1995
- In Re Burden, Wilfred, H., A/K/A Burden, Wilfred, H., Jr., T/a Burden's Janitorial Service & Supply Company v. The United States of AmericaCourt of Appeals for the Third Circuit · 1990
- Aluminum Mills Corp. Ex Rel. Official Unsecured Creditors Committee v. Citicorp North America, Inc. (In Re Aluminum Mills Corp.)United States Bankruptcy Court, N.D. Illinois · 1991
- In re Lifschultz Fast FreightCourt of Appeals for the Seventh Circuit · 1997
43 more not listed; retrieve them via the Exa API.