Legal Opinion
Matter of Overly-Hautz Co.
District Court, N.D. Ohio
Decided April 14, 1987No. C83-853PublishedCited by 21 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
WHITE, District Judge.
In this bankruptcy action the United States appeals the decision of the bankruptcy court disallowing the supplemental proof of claim of the United States against the debtor, Overly-Hautz Company (OHC). The supplemental claim involved a proposed assessment for excise taxes under 26 U.S.C. § 4971(a) and (b) relating to funding deficiencies of the OHC Salaried Employees Pension Plan for the fiscal years ending October 31, 1981, December 31, 1981 and December 31, 1982. A hearing was held in bankruptcy court and the bankruptcy judge based his decision to…
2Cases cited9 opinions
- United States v. LombardoSupreme Court of the United States · 1916
- In Re OsborneDistrict Court, W.D. Wisconsin · 1984
- In the Matter of Nimz Transportation, IncCourt of Appeals for the Seventh Circuit · 1974
- In Re the Overly-Hautz Co.United States Bankruptcy Court, N.D. Ohio · 1986
- In Re Evans Products Co.District Court, S.D. Florida · 1986
4 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- In Re DietzUnited States Bankruptcy Court, E.D. Michigan · 1992
- In Re Hanscom Retail Foods, Inc.United States Bankruptcy Court, E.D. Pennsylvania · 1988
- Matter of Mansfield Tire & Rubber Co.United States Bankruptcy Court, N.D. Ohio · 1987
- Maintainco, Inc. v. Mitsubishi Caterpillar Forklift America, Inc. (In Re Mid-Atlantic Handling Systems, LLC)District Court, D. New Jersey · 2003
- In Re MillerUnited States Bankruptcy Court, E.D. Tennessee · 1988
16 more not listed; retrieve them via the Exa API.