Legal Opinion

In Re Nordic Village, Inc., Debtor. Internal Revenue Service v. Nordic Village, Inc., David O. Simon, Trustee

Court of Appeals for the Sixth Circuit

Decided January 23, 1991No. 89-3656PublishedCited by 79 opinions

1Opinion of the Court

JOINER, Senior District Judge.

The Internal Revenue Service (IRS) appeals from the district court’s determination that it is liable to the trustee in bankruptcy of defendant, Nordic Village, Inc. (Nordic), for a voidable transfer under section 549 of the Bankruptcy Code, 11 U.S.C. section 549. The facts are stipulated. Nordic filed a Chapter 11 petition on March 27, 1984, pursuant to which Nordic acted as debtor-in-possession. On July 18, 1984, Josef Lah, an officer and shareholder of Nordic (then doing business as Swiss Haus, Inc.), drew a $26,000 counter-check on the corporate account made…

2Cases cited10 opinions

  1. Atascadero State Hospital v. ScanlonSupreme Court of the United States · 1985
  2. Hoffman v. Connecticut Department of Income MaintenanceSupreme Court of the United States · 1989
  3. Small Business Administration v. Harold Rinehart Marilyn RinehartCourt of Appeals for the Eighth Circuit · 1989
  4. In the Matter of John West Gwilliam, Bankrupt. John West Gwilliam v. United StatesCourt of Appeals for the Ninth Circuit · 1975
  5. In the Matter of Jean Barclay Dolard, Bankrupt. William A. McGugin Trustee v. District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975

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3Cited by79 opinions

  1. United States v. Nordic Village, Inc.Supreme Court of the United States · 1992
  2. Brown v. Third National Bank (In re Sherman)Court of Appeals for the Eighth Circuit · 1995
  3. Stephen W. Rupp, Trustee v. Edwin Markgraf, Mary A. MarkgrafCourt of Appeals for the Tenth Circuit · 1996
  4. Meoli v. Huntington National Bank (In Re Teleservices Group, Inc.)United States Bankruptcy Court, W.D. Michigan · 2012
  5. Price v. United States (In Re Price)District Court, N.D. Illinois · 1991

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