Legal Opinion
In the Matter of Pittsburgh Penguins Partners, Debtor. Appeal of Equibank, N.A., in Behalf of Frank Sklar, Receiver
Court of Appeals for the Third Circuit
Decided April 4, 1979No. 78-1971PublishedCited by 20 opinions
1Opinion of the Court
OPINION OF THE COURT
GIBBONS, Circuit Judge:
This case presents the issue whether property seized by a tax levy pursuant to 26 U.S.C. 6331 1 prior to the date of bankruptcy is within the summary jurisdiction of a Chapter XI bankruptcy court. The district court concluded that seized property was not within that jurisdiction. We affirm.
On June 12, 1975, the Internal Revenue Service (IRS) served a notice of levy on holders of tangible personal property and bank accounts belonging to the Pittsburgh Penguins Partners (PPP). Among those items seized were approximately $90,000 worth of property…
2Cases cited8 opinions
- Cline v. KaplanSupreme Court of the United States · 1944
- Phelps v. United StatesSupreme Court of the United States · 1975
- In re RubinCourt of Appeals for the Third Circuit · 1967
- In Re CopelandDistrict Court, D. Delaware · 1975
- In the Matter of B. R. Barasch, Debtor. Joel Mithers, Receiver v. Shirley Lee BaraschCourt of Appeals for the Ninth Circuit · 1971
3 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- United States v. Whiting Pools, Inc.Court of Appeals for the Second Circuit · 1982
- Cross Electric Company, Inc. v. United States of America, in Re Cross Electric Company, Inc., DebtorCourt of Appeals for the Fourth Circuit · 1981
- Chevron, U.S.A., Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1983
- Dunne Trucking Co. v. Internal Revenue Service of the United States (In Re Dunne Trucking Co.)United States Bankruptcy Court, N.D. Iowa · 1983
- Alpa Corp. v. Internal Revenue Service (In Re Alpa Corp.)United States Bankruptcy Court, D. Utah · 1981
15 more not listed; retrieve them via the Exa API.