Legal Opinion
United States v. Unsecured Creditors' Committee (In Re C-T Virginia, Inc.)
District Court, W.D. Virginia
Decided October 30, 1991No. 687-01155, Civ. A. No. 91-0026-LPublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM OPINION
KISER, District Judge.
This matter is before me on appeal from the Bankruptcy Court. The United States of America has appealed the Bankruptcy Court’s decision that the government’s claim of an excise tax under 26 I.R.C. § 4980 is not entitled to priority under § 507(a)(7)(E) of the Bankruptcy Code. Based upon an examination of the Bankruptcy Code, its legislative history and relevant case law, the decision of the Bankruptcy Court is reversed and the case remanded for proceedings consistent with this opinion.
BACKGROUND
The Internal Revenue Service filed as part of Claim No. 692…
2Cases cited7 opinions
- City of New York v. FeiringSupreme Court of the United States · 1941
- New Neighborhoods, Inc. v. West Virginia Workers' Compensation FundCourt of Appeals for the Fourth Circuit · 1989
- United States v. FeinblattDistrict Court, D. Maryland · 1975
- In Re Joel Kline, Bankrupt. United States of America, Internal Revenue Service v. Eugene M. Fleinblatt, TrusteeCourt of Appeals for the Fourth Circuit · 1977
- Matter of Mansfield Tire & Rubber Co.United States Bankruptcy Court, N.D. Ohio · 1987
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- In Re National Steel Corp.United States Bankruptcy Court, N.D. Illinois · 2005
- In Re AppuglieseUnited States Bankruptcy Court, D. Massachusetts · 1997
- In Re Juvenile Shoe Corp. of AmericaUnited States Bankruptcy Court, E.D. Missouri · 1994
- United States v. Unsecured Creditors' Committee of C-Tof Virginia, Inc. (In re C-T of Virginia, Inc.)Court of Appeals for the Fourth Circuit · 1992
- In Re Virginia, IncorporatedCourt of Appeals for the Fourth Circuit · 1992
1 more not listed; retrieve them via the Exa API.