Legal Opinion
Matter of Community Hosp. of Rockland County
United States Bankruptcy Court, S.D. New York
Decided December 7, 1981No. 19-35374PublishedCited by 23 opinions
1Opinion of the Court
DECISION ON NOTICE OF MOTION TO DISMISS THE TRUSTEE’S COMPLAINT
HOWARD SCHWARTZBERG, Bankruptcy Judge.
The United States Internal Revenue Service (“IRS”) seeks to dismiss the claim asserted by the trustee in bankruptcy in this converted Chapter 7 case. The trustee charges that IRS received a preference when it collected certain taxes pursuant to a pre-petition notice of tax levy because the IRS tax lien should be subordinated to priority administration expenses and wage claims, as described in Code § 724(b)(2). IRS reasons that the trustee’s claim should be dismissed because this court’s prior…
2Cases cited10 opinions
- Montana v. United StatesSupreme Court of the United States · 1979
- Brown v. FelsenSupreme Court of the United States · 1979
- In the Matter of Harry Stanley Bostwick and Steva Maxine Bostwick, Bankrupts. Harry Stanley Bostwick v. United StatesCourt of Appeals for the Eighth Circuit · 1975
- Teltronics Services, Inc. v. L M Ericsson Telecommunications, Inc.Court of Appeals for the Second Circuit · 1981
- Matter of Community Hospital of Rockland Cty.United States Bankruptcy Court, S.D. New York · 1979
5 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- In Re Yonkers Hamilton Sanitarium Inc.United States Bankruptcy Court, S.D. New York · 1982
- In Re Stack Steel & Supply Co.United States Bankruptcy Court, W.D. Washington · 1983
- Inslaw, Inc. v. United States (In Re Inslaw, Inc.)District Court, District of Columbia · 1987
- Pereira v. United States (In Re Rodriguez)United States Bankruptcy Court, E.D. New York · 1985
- In Re Willington Convalescent Home, Inc., Debtor. Martin W. Hoffman, Trustee v. State of Connecticut, Department of Income Maintenance and State of Connecticut, Department of Health Services, United States of America, Intervenor-Appellee. In Re Edward Zera, Debtor. Martin W. Hoffman, Trustee v. State of Connecticut, Department of Revenue Services, United States of America, Intervenor-AppelleeCourt of Appeals for the Second Circuit · 1988
18 more not listed; retrieve them via the Exa API.