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Legal Opinion

United States v. Field (In Re Abatement Environmental Resources, Inc.)

District Court, D. Maryland

Decided May 27, 2003No. Civ. AMD 02-4033PublishedCited by 7 opinions

1Opinion of the Court

MEMORANDUM

DAVIS, District Judge.

This is an appeal by the United States from an adverse summary judgment entered by the bankruptcy court. Specifically, the bankruptcy court held that appellee, the chapter 7 trustee, was entitled to recover from the government, as avoidable “fraudulent conveyances,” payments by the debtor to the Internal Revenue Service (“IRS”) out of debtor’s funds, to cover the tax liability of one of the debtor’s officers. The issues have been fully briefed and oral argument is unnecessary. I shall reverse the judgment of the bankruptcy court because the very state’s law on…

2Cases cited10 opinions

  1. Granfinanciera, S.A. v. NordbergSupreme Court of the United States · 1989
  2. United States v. WilliamsSupreme Court of the United States · 1995
  3. In Re: Murray L. Deutchman, Debtor. Murray L. Deutchman, Debtor-Appellant v. Internal RevenueCourt of Appeals for the Fourth Circuit · 1999
  4. Harry G. Hager v. Ruth A. Gibson, Trustee for Preference, Ltd.Court of Appeals for the Fourth Circuit · 1997
  5. Apostol v. Anne Arundel CountyCourt of Appeals of Maryland · 1980

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

3Cited by7 opinions

  1. United States v. Equipment Acquisition ResourceCourt of Appeals for the Seventh Circuit · 2014
  2. Zazzali Ex Rel. DBSI Estate Litigation Trust v. Swenson (In Re DBSI, Inc.)United States Bankruptcy Court, D. Delaware · 2012
  3. Furr v. United States Department of Treasury Internal Revenue Service (In Re Pharmacy Distributor Services, Inc.)United States Bankruptcy Court, S.D. Florida. · 2011
  4. Field v. United States Ex Rel. Internal Revenue Service (In Re Abatement Environmental Resources, Inc.)Court of Appeals for the Fourth Circuit · 2004
  5. Menotte v. United States (In Re Custom Contractors, LLC)United States Bankruptcy Court, S.D. Florida. · 2010

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

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