Legal Opinion
In Re Barden
District Court, E.D. New York
Decided April 13, 1996No. CV 95-239PublishedCited by 13 opinions
1Opinion of the Court
MEMORANDUM DECISION and ORDER
SPATT, District Judge.
In this Chapter 7 bankruptcy case, the Trustee of the bankruptcy estate, Marc A. Pergament, appeals from the December 7, 1994 Order of United States Bankruptcy Judge Francis G. Conrad, which denied the Trustee’s motion to use the one-time capital gains tax exclusion on the sale of a residence, pursuant to Internal Revenue Code § 121, for the benefit of the bankruptcy estate and directed the Trustee to use the debtor’s basis in the real property to determine the capital gains tax owed by the estate. The United States and the State of New York…
2Cases cited21 opinions
- Chapman v. Houston Welfare Rights OrganizationSupreme Court of the United States · 1979
- Bingler v. JohnsonSupreme Court of the United States · 1969
- In Re Momentum Manufacturing Corporation, Debtor. Momentum Manufacturing Corporation v. Employee Creditors CommitteeCourt of Appeals for the Second Circuit · 1994
- In the Matter of Richard L. Kochell, Debtor. Appeal of United States of AmericaCourt of Appeals for the Seventh Circuit · 1986
- Waldschmidt v. Commissioner (In Re Lambdin)United States Bankruptcy Court, M.D. Tennessee · 1983
16 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- In Re PopaUnited States Bankruptcy Court, N.D. Illinois · 1998
- In Re BradleyUnited States Bankruptcy Court, M.D. Tennessee · 1998
- In Re GodwinUnited States Bankruptcy Court, S.D. Ohio · 1999
- In Re WinchUnited States Bankruptcy Court, S.D. Ohio · 1998
- In Re MunsterUnited States Bankruptcy Court, E.D. Missouri · 1998
8 more not listed; retrieve them via the Exa API.