Legal Opinion
United States v. Baskin & Sears, P.C.
District Court, E.D. Pennsylvania
Decided March 14, 1997No. 2:96-cv-07301PublishedCited by 13 opinions
1Opinion of the Court
MEMORANDUM
JAMES McGIRR KELLY, District Judge.
This case is before the Court on an appeal from a September 19, 1996 bankruptcy court final order adjudicating the objections of Baskin and Sears, P.C. (“debtor”) and the Official Unsecured Creditor’s Committee to a proof of claim by the Internal Revenue Service (“IRS”). At issue in this appeal is the appropriate burden of proof on a tax deficiency claim in bankruptcy, as well as factual issues related to the application of the proper burden of proof by the bankruptcy judge.
I. Background
The debtor in this case was a law firm that had its principal…
2Cases cited10 opinions
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- In Re Rosemary BROWN, Debtor. FIRST JERSEY NATIONAL BANK v. Rosemary BROWN, AppellantCourt of Appeals for the First Circuit · 1991
- In the Matter of Resyn Corporation, Appellant/cross-Appellee v. United States of America, Appellee/cross-AppellantCourt of Appeals for the Third Circuit · 1988
- In Re Landbank Equity Corporation, a Virginia Corporation, Debtor. Internal Revenue Service v. Laurence H. Levy, Trustee, Debera F. ConlonCourt of Appeals for the Fourth Circuit · 1992
- In Re Walter Steven Brown Diane Kay Brown, Debtors. Walter Steven Brown Diane Kay Brown v. Internal Revenue ServiceCourt of Appeals for the Eighth Circuit · 1996
5 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- In re HenryUnited States Bankruptcy Court, E.D. Pennsylvania · 2016
- In Re GraboyesUnited States Bankruptcy Court, E.D. Pennsylvania · 2007
- In Re PittsUnited States Bankruptcy Court, E.D. Pennsylvania · 2006
- In Re AnthonyUnited States Bankruptcy Court, D. New Jersey · 2011
- In Re SimsUnited States Bankruptcy Court, E.D. Pennsylvania · 2006
8 more not listed; retrieve them via the Exa API.