Legal Opinion
In Re Burden, Wilfred, H., A/K/A Burden, Wilfred, H., Jr., T/a Burden's Janitorial Service & Supply Company v. The United States of America
Court of Appeals for the Third Circuit
Decided October 26, 1990No. 90-1147PublishedCited by 79 opinions
1Opinion of the Court
OPINION OF THE COURT
A. LEON HIGGINBOTHAM, Jr., Chief Judge.
This is a Chapter 13 bankruptcy case. The Internal Revenue Service (“IRS”) appeals from the judgment of the District Court for the Eastern District of Pennsylvania, which affirmed the Bankruptcy *116Court’s ruling that a claim for nonpecuni-ary loss tax penalties may be subordinated to the claims of other general unsecured creditors, absent a showing of misconduct by the government.1 109 B.R. 107 (1989).
Because the district court automatically subordinated the tax penalties without weighing the equities of the various claims, we will…
2Cases cited26 opinions
- Pepper v. LittonSupreme Court of the United States · 1939
- Universal Minerals, Inc. v. C. A. Hughes & Co.Court of Appeals for the Third Circuit · 1981
- 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
- Burlington Northern Railroad v. Oklahoma Tax CommissionSupreme Court of the United States · 1987
- Mansell v. MansellSupreme Court of the United States · 1989
21 more not listed; retrieve them via the Exa API.
3Cited by79 opinions
- United States v. NolandSupreme Court of the United States · 1996
- Citicorp Venture Capital, Ltd., a New York Corporation v. Committee of Creditors Holding Unsecured Claims, and Committee of Creditors Holding Unsecured Claims as Estate Representative of Papercraft Corporation (d.c. Civil No. 95-Cv-01872). Committee of Creditors Holding Unsecured Claims, and Committee of Creditors Holding Unsecured Claims as Estate Representative of Papercraft Corporation v. Citicorp Venture Capital, Ltd., a New York Corporation (d.c. Civil No. 95-Cv-01886)Court of Appeals for the Third Circuit · 1998
- Aluminum Mills Corp. Ex Rel. Official Unsecured Creditors Committee v. Citicorp North America, Inc. (In Re Aluminum Mills Corp.)United States Bankruptcy Court, N.D. Illinois · 1991
- In re Lifschultz Fast FreightCourt of Appeals for the Seventh Circuit · 1997
- In Re Telesphere Communications, Inc.United States Bankruptcy Court, N.D. Illinois · 1994
74 more not listed; retrieve them via the Exa API.