Legal Opinion
Baehr v. Internal Revenue Service Center (In Re E & S Comfort, Inc.)
United States Bankruptcy Court, E.D. Pennsylvania
Decided October 20, 1988No. 19-11538PublishedCited by 13 opinions
1Opinion of the Court
OPINION
DAVID A. SCHOLL, Bankruptcy Judge.
A. Introduction and Procedural History
The instant consolidated proceedings were brought by the Trustee of a Chapter 11 Debtor to avoid, as preferences, pre-petition transfers made by the Debtor to federal and state taxing authorities as payment for that portion of employees’ income taxes which it was obliged to withhold from their pay. It raises several provocative issues. Unfortunately, the Trustee, in the course of addressing these issues, apparently became distracted from meeting his burden of proving a necessary element of his case, i.e., that the…
2Cases cited22 opinions
- United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
- In Re Auto-Train Corporation, Inc.Court of Appeals for the D.C. Circuit · 1987
- In Re AughenbaughCourt of Appeals for the Third Circuit · 1942
- 13 Collier bankr.cas.2d 1400, Bankr. L. Rep. P 70,902 in Re Lewis W. Shurtleff, Inc. And Frontier Properties, Inc., Debtors. Thomas D. Elliott, Trustee v. Frontier Properties/lp 102/meadow Glen Arms/79Court of Appeals for the Ninth Circuit · 1986
- In Re Air Conditioning, Inc. Of Stuart, Debtor. American Bank of Martin County, Douglass E. Wendel, Trustee v. Leasing Service CorporationCourt of Appeals for the Eleventh Circuit · 1988
17 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- In Re Kulzer Roofing, Inc.United States Bankruptcy Court, E.D. Pennsylvania · 1992
- In Re Summit Airlines, Inc.United States Bankruptcy Court, E.D. Pennsylvania · 1988
- Lease-A-Fleet, Inc. v. Morse Operations, Inc. (In Re Lease-A-Fleet, Inc.)United States Bankruptcy Court, E.D. Pennsylvania · 1992
- Union Meeting Partners v. Lincoln National Life Insurance (In Re Union Meeting Partners)United States Bankruptcy Court, E.D. Pennsylvania · 1994
- Orsa Associates, Inc. v. MBA Financial, Inc. (In Re Orsa Associates)United States Bankruptcy Court, E.D. Pennsylvania · 1989
8 more not listed; retrieve them via the Exa API.