Legal Opinion
In Re Deer Park, Inc., AKA Deer Park Ski Area, Debtor, United States Internal Revenue Service v. Creditors Committee Deer Park, Inc.
Court of Appeals for the Ninth Circuit
Decided December 6, 1993No. 92-15802PublishedCited by 26 opinions
1Opinion of the Court
DAVID R. THOMPSON, Circuit Judge:
This is an appeal from the Bankruptcy Appellate Panel’s (“BAP”) decision in United States v. Deer Park, Inc. (In re Deer Park, Inc.), 136 B.R. 815 (9th Cir. BAP1992). The BAP affirmed an allocation order of the bankruptcy court which required the Internal Revenue Service (“IRS”) to credit pay-*1480merits, made to it in a liquidating plan of reorganization under Chapter 11 of the Bankruptcy Code, first to the withholding tax trust fund portion of the debtor’s tax liability. Sufficient payments were made to satisfy this trust fund portion of the IRS’s claim, but…
2Cases cited6 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- United States v. Energy Resources Co.Supreme Court of the United States · 1990
- Terrance M. Kelly v. George O. Lethert, as District Director of Internal Revenue, District of MinnesotaCourt of Appeals for the Eighth Circuit · 1966
- In Re Preferred Door Company, Inc., Debtor. Small Business Administration and Internal Revenue Service v. Preferred Door Company, Inc.Court of Appeals for the Tenth Circuit · 1993
- United States, Internal Revenue Service v. Deer Park, Inc. (In Re Deer Park, Inc.)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1992
1 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Moe v. WiseCourt of Appeals of Washington · 1999
- In Re Michael Kaplan Morris Kaplan, Debtors. The Internal Revenue Service v. Michael Kaplan Morris Kaplan, in No. 95-5409. In Re Kaplan Building Systems, Inc., Debtor. Internal Revenue Service v. Kaplan Building Systems, Inc., in No. 96-5180Court of Appeals for the Third Circuit · 1997
- Cadle Co. II, Inc. v. PC Liquidation Corp.District Court, E.D. New York · 2008
- Holmes v. United States (In Re Holmes)United States Bankruptcy Court, M.D. Georgia · 2003
- United States v. Flo-Lizer, Inc. (In Re Flo-Lizer, Inc.)District Court, S.D. Ohio · 1994
21 more not listed; retrieve them via the Exa API.