Legal Opinion
Williams v. United States
Court of Appeals for the Fourth Circuit
Decided December 22, 1981No. Nos. 81-1064, 81-1065PublishedCited by 8 opinions
1Opinion of the Court
JAMES DICKSON PHILLIPS, Circuit Judge:
The issue in this case is whether, prior to the effective date of the Bankruptcy Tax Act of 1980, an individual bankruptcy estate must pay tax on the income it earns. The new Bankruptcy Tax Act clearly taxes such income, but Congress did not as clearly deal with the issue prior to 1980. Examining the policies underlying and the case law interpreting the Internal Revenue Code, we affirm the district court’s holding that Congress intended to tax income earned by individual bankruptcy estates during 1972-1975, the years at issue here. However, the district…
2Cases cited8 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Nicholas v. United StatesSupreme Court of the United States · 1966
- Pottstown Iron Co. v. United StatesSupreme Court of the United States · 1931
- In the Matter of I. J. Knight Realty Corp., Bankrupt. Appeal of United States of AmericaCourt of Appeals for the Third Circuit · 1974
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- In Re KnobelUnited States Bankruptcy Court, W.D. Texas · 1994
- In Re JoplinCourt of Appeals for the Tenth Circuit · 1989
- In Re SonnerUnited States Bankruptcy Court, E.D. Virginia · 1985
- In Re ValeUnited States Bankruptcy Court, N.D. Indiana · 1996
- Rott v. Eggar (In Re Knight's Mill, Inc.)United States Bankruptcy Court, E.D. Michigan · 1982
3 more not listed; retrieve them via the Exa API.