Legal Opinion
Architectural Design, Inc. v. Internal Revenue Service (In Re Architectural Design, Inc.)
District Court, W.D. Virginia
Decided April 25, 1986No. Bankruptcy Nos. 7-8-00998-A, 7-82-01022-A, Civ. A. Nos. 85-0403-A, 85-0402-APublishedCited by 10 opinions
1Opinion of the Court
MEMORANDUM OPINION
GLEN M. WILLIAMS, District Judge.
The question presented by this case is what is the proper rate of interest to be applied to reflect present value on payments for priority unsecured tax claims deferred under 11 U.S.C. § 1129(a)(9)(C).
This case comes to the court on appeal from the Order of the United States Bankruptcy Court for the Western District of Virginia entered on November 25, 1985, 58 B.R. 652, determining that the appropriate rate of interest to reflect present value on payments for priority unsecured tax claims deferred under 11 U.S.C. § 1129(a)(9)(C) is the…
2Cases cited5 opinions
- Memphis Bank & Trust Company v. Linda Gail WhitmanCourt of Appeals for the Sixth Circuit · 1982
- In the Matter of Southern States Motor Inns, Inc., Debtor. United States of America v. Southern States Motor Inns, Inc.Court of Appeals for the Eleventh Circuit · 1983
- GRUNDY NATIONAL BANK, Appellant, v. TANDEM MINING CORPORATION; Jerry Marshall Lester; Benny Joe Burks, AppelleesCourt of Appeals for the Fourth Circuit · 1985
- Matter of Fi-Hi Pizza, Inc.United States Bankruptcy Court, D. Massachusetts · 1984
- In Re SmithUnited States Bankruptcy Court, W.D. Virginia · 1985
3Cited by10 opinions
- In Re RheinUnited States Bankruptcy Court, E.D. Michigan · 1987
- Matter of Mason and Dixon Lines, Inc.United States Bankruptcy Court, M.D. North Carolina · 1987
- Dominion Bank v. Cassell (In Re Cassell)District Court, W.D. Virginia · 1990
- Everett Assocs. v. Comm'rUnited States Tax Court · 2012
- In Re KingsleyUnited States Bankruptcy Court, D. Connecticut · 1988
5 more not listed; retrieve them via the Exa API.