Legal Opinion
Official Committee of the Unsecured Creditors of White Farm Equipment Co. v. United States
District Court, N.D. Illinois
Decided February 20, 1990No. 89 C 7489PublishedCited by 1 opinion
1Opinion of the Court
AMENDED MEMORANDUM OPINION AND ORDER
LEINENWEBER, District Judge.
This bankruptcy appeal seeks resolution of the question of whether priority status granted under 11 U.S.C. § 507(a)(7)(C) survives a serial Chapter 11 (11 U.S.C. § 1101 et seq.) filing where the initial Chapter 11 proceeding ended in a confirmed plan that included the priority debt. The Appellant (“the Committee”) contends that it does not and the Appellee (“IRS”) contends that it does.
Specifically at issue is whether the IRS’ priority claim for withholding taxes for certain quarters in the tax year 1980 plus accrued interest…
2Cases cited8 opinions
- Matter of Cash Currency Exchange, Inc., Debtors. Cash Currency Exchange, Inc. v. Donald C. Shine, ReceiverCourt of Appeals for the Seventh Circuit · 1985
- In Re John Arthur Rosenow v. State of Illinois, Department of Revenue, in Re Robert M. Hull v. State of Illinois, Department of RevenueCourt of Appeals for the Seventh Circuit · 1983
- In Re Jartran, Inc.United States Bankruptcy Court, N.D. Illinois · 1987
- Yamaha Motor Corporation U.S.A. And Yamaha Parts Distributors, Incorporated v. Shadco, Inc., D/B/A Cycle EmpireCourt of Appeals for the Eighth Circuit · 1985
- Fryzel v. Cash Currency Exchange, Inc.Supreme Court of the United States · 1985
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3Cited by1 opinion
- In the Matter of Official Committee of Unsecured Creditors of White Farm Equipment Company, Debtor. Appeal of Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 1991