Legal Opinion
LTV Corp. v. Internal Revenue Service (In re Chateaugay Corp.)
District Court, S.D. New York
Decided July 22, 1993No. Nos. 92 Civ. 3394 (KC), 92 Civ. 3395 (KC)PublishedCited by 2 opinions
1Opinion of the Court
OPINION AND ORDER
CONBOY, District Judge:
On December 5, 1991, LTV commenced this adversary proceeding seeking to disallow, expunge, or subordinate claims filed by the IRS for excise taxes arising under 26 U.S.C. § 4971. After briefing and oral argument, this Court entered an opinion and order expunging the IRS’ excise tax claims. See LTV Corp. v. United States, 146 B.R. 626 (S.D.N.Y.1992). On Novem*75ber 5, 1992, the IRS moved pursuant to Bankruptcy Rule 8015 and Ped.R.Civ.P. 59(e) for a rehearing.
The parties engaged in settlement negotiations while the adversary proceeding was pending.…
2Cases cited4 opinions
- The Nestle Company, Inc. v. Chester's Market, Inc. And Saccone's Toll House, Inc.Court of Appeals for the Second Circuit · 1985
- Long Island Lighting Co. v. CuomoCourt of Appeals for the Second Circuit · 1989
- Official Committee of Unsecured Creditors of LTV Aerospace & Defense Co. v. Official Committee of Unsecured Creditors of LTV Steel Co.Court of Appeals for the Second Circuit · 1993
- LTV Corp. v. Internal Revenue Service (In Re Chateaugay Corp.)District Court, S.D. New York · 1992
3Cited by2 opinions
- Aetna Casualty & Surety Co. v. LTV Steel Co. (In re Chateaugay Corp.)Court of Appeals for the Second Circuit · 1996
- In Re Chateaugay CorporationDistrict Court, S.D. New York · 1993