Legal Opinion
United States v. State Street Bank & Trust Co.
United States Bankruptcy Court, D. Delaware
Decided October 15, 2014No. Adv. No. 01-4605(KJC)PublishedCited by 11 opinions
1Opinion of the Court
OPINION1
KEVIN J. CAREY, UNITED STATES BANKRUPTCY JUDGE
Before the Court is an adversary complaint in which the United States of1 America, on behalf of the Internal Revenue Service (the “Government” or “IRS”), asks this Court to recharacterize or equitably subordinate certain secured notes issued in 1996 as part of a chapter 11 reorganization plan. The secured notes were issued to two classes of creditors and known as Series A Junior PIK Notes and Series B Junior PIK Notes. For the reasons that follow, the request to recharacterize the Series A Junior PIK Notes is denied, but the request to…
2Cases cited57 opinions
- Pepper v. LittonSupreme Court of the United States · 1939
- Arizona v. CaliforniaSupreme Court of the United States · 1983
- In the Matter of Mobile Steel Company, Debtor. Elaine E. Benjamin v. Lester Y. Diamond, as Trustee in Bankruptcy for Mobile Steel, Inc.Court of Appeals for the Fifth Circuit · 1977
- United States v. NolandSupreme Court of the United States · 1996
- Fin Hay Realty Co. v. United StatesCourt of Appeals for the Third Circuit · 1968
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3Cited by11 opinions
- Official Comm. Unsecured Creditors of HH Liquidation, LLC v. Comvest Grp. Holdings, LLC (In re HH Liquidation, LLC)United States Bankruptcy Court, D. Delaware · 2018
- Klauder v. Echo/Rt Holdings, LLC (In re RayTrans Holding, Inc.)United States Bankruptcy Court, D. Delaware · 2017
- Walnut Creek Mining Co. v. Cascade Investment, LLCDistrict Court, D. Delaware · 2015
- Anderson ex rel. Estate Anderson v. Commonwealth Renewable Energy, Inc. (In re Commonwealth Renewable Energy, Inc.)United States Bankruptcy Court, W.D. Pennsylvania · 2015
- Elswick Co. v. Comm2013 CCRE12 Crossings Mall Rd. LLC (In re Tara Retail Grp., LLC)United States Bankruptcy Court, N.D. West Virginia · 2018
6 more not listed; retrieve them via the Exa API.