Legal Opinion
United States v. Clifford (In Re Clifford)
District Court, D. Massachusetts
Decided November 21, 2000No. 4:99-cv-40214PublishedCited by 26 opinions
1Opinion of the Court
MEMORANDUM & ORDER
GORTON, District Judge.
On December 28, 1999, Appellant, the Internal Revenue Service (“the IRS”) filed an appeal (Bankruptcy Appeal, 99-CV-40214 [“the ’99 Appeal”]) from a judgment rendered by the United States Bankruptcy Court. In its Appellants Brief, the IRS claims that the Bankruptcy Court (1) erroneously allowed its proof of claim (filed in the name of the United States of America) in a deficient amount, (2) incorrectly applied a provision of the United States Tax Code to the facts of the case thereby disallowing a claim of the IRS for $175,868.57, and (3) improperly…
2Cases cited21 opinions
- Inwood Laboratories, Inc. v. Ives Laboratories, Inc.Supreme Court of the United States · 1982
- Wilma Cumpiano A/K/A Wilma Cumpiano Sanchez v. Banco Santander Puerto RicoCourt of Appeals for the First Circuit · 1990
- United States v. Singer Manufacturing Co.Supreme Court of the United States · 1963
- In Re Hemingway Transport, Inc., Debtors. Juniper Development Group, Etc. v. Herbert C. Kahn, Etc., (Two Cases) in Re Hemingway Transport, Inc., Debtors. Juniper Development Group, Etc. v. Herbert C. Kahn, Etc., in Re Hemingway Transport, Inc., Debtors. Juniper Development Group, Etc. v. Herbert C. Kahn, Etc.Court of Appeals for the First Circuit · 1993
- In Re Extradition of Curtis Andrew Howard. United States of America v. Curtis Andrew HowardCourt of Appeals for the First Circuit · 1993
16 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Kerney v. Capital One Financial Corp. (In Re Sims)United States Bankruptcy Court, E.D. Tennessee · 2002
- In Re PlourdeBankruptcy Appellate Panel of the First Circuit · 2009
- In Re LongUnited States Bankruptcy Court, D. Massachusetts · 2006
- In Re SamuelsUnited States Bankruptcy Court, D. Massachusetts · 2009
- In Re Micro-Precision Technologies, Inc.District Court, D. New Hampshire · 2003
21 more not listed; retrieve them via the Exa API.