Legal Opinion
United States v. Victor
District Court, D. Utah
Decided April 18, 1996No. Nos. 95-C-0196-S, 95-C-0381-S; Bankruptcy Nos. 86A-02445, 82C-02723; Adversary Nos. 94PA-2044, 94PC-2222Published
1Opinion of the Court
MEMORANDUM DECISION
SAM, District Judge.
Before the court are consolidated appeals from rulings1 of the bankruptcy court the essence of which is that the United States’ claim for postpetition, preconfirmation interest (“gap period” interest) is unenforceable.2
The court reviews legal determinations of the bankruptcy court de novo. The court must accept the bankruptcy court’s factual findings unless they are clearly erroneous. In re Branding Iron Motel, Inc., 798 F.2d 396, 399-400 (10th Cir.1986).
The facts of each case are adequately set forth in the pleadings and the court will not repeat them…
2Cases cited5 opinions
- Patterson v. ShumateSupreme Court of the United States · 1992
- Toibb v. RadloffSupreme Court of the United States · 1991
- In Re ReichertUnited States Bankruptcy Court, W.D. Michigan · 1992
- Latulippe v. Internal Revenue Service (In Re Latulippe)United States Bankruptcy Court, D. Vermont · 1981
- Vermont Department of Taxes v. Safka (In Re Safka)United States Bankruptcy Court, D. Vermont · 1982