Legal Opinion
United States v. Mansfield Tire & Rubber Co. (In re Mansfield Tire & Rubber Co.)
Court of Appeals for the Sixth Circuit
Decided August 28, 1991No. 90-4103PublishedCited by 12 opinions
1Opinion of the Court
KENNEDY, Circuit Judge.
In this case we are called upon to determine the priority to be afforded under the Bankruptcy Code to federal pension excise tax claims which have been challenged by the trustees.
In 1979, debtors Mansfield Tire and Rubber Company, Pennsylvania Tire and Rubber Company of Mississippi, Inc., and Pennsylvania Tire Company filed petitions for relief under chapter 11 of the United States Bankruptcy Code of 1978, Title 11 U.S.C. The United States filed a proof of claim asserting, inter alia, unsecured claims in the amount of $363,111.20 for the debtors’ pension excise tax…
2Cases cited22 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Caminetti v. United StatesSupreme Court of the United States · 1917
- Griffin v. Oceanic Contractors, Inc.Supreme Court of the United States · 1982
- Begier v. Internal Revenue ServiceSupreme Court of the United States · 1990
- New Jersey v. AndersonSupreme Court of the United States · 1906
17 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- In Re Landbank Equity Corporation, a Virginia Corporation, Debtor. Internal Revenue Service v. Laurence H. Levy, Trustee, Debera F. ConlonCourt of Appeals for the Fourth Circuit · 1992
- Boyd v. Dock's Corner Associates (In Re Great Northern Forest Products, Inc.)United States Bankruptcy Court, W.D. Michigan · 1991
- SPC Plastics Corp. v. Griffith (In Re Structurlite Plastics Corp.)Bankruptcy Appellate Panel of the Sixth Circuit · 1998
- In Re National Steel Corp.United States Bankruptcy Court, N.D. Illinois · 2005
- In Re Suburban Motor FreightUnited States Bankruptcy Court, S.D. Ohio · 1991
7 more not listed; retrieve them via the Exa API.