Legal Opinion
Ohio Department of Taxation v. Swallen's, Inc. (In Re Swallen's, Inc.)
Bankruptcy Appellate Panel of the Sixth Circuit
Decided November 19, 2001No. 01-8036, 01-8037PublishedCited by 3 opinions
1Opinion of the Court
OPINION
JOHN C. COOK, Bankruptcy Appellate Panel Judge.
The Ohio Department of Taxation and the Ohio Bureau of Workers Compensation bring this appeal from a decision of the bankruptcy court granting a motion by the Debtor, Swallen’s, Inc., to distribute the funds remaining in its possession according to the distribution schedule in 11 U.S.C. § 507 and to dismiss its voluntary Chapter 11 case. For the reasons that follow, we reverse the decision and remand the case to the bankruptcy court for further proceedings.
I.ISSUES ON APPEAL
The principal issues in this case are (1) whether the bankruptcy…
2Cases cited14 opinions
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- Ohio v. Madeline Marie Nursing HomesCourt of Appeals for the Sixth Circuit · 1982
- Cantrell v. City of Long BeachCourt of Appeals for the Ninth Circuit · 2001
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3Cited by3 opinions
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