Legal Opinion
In Re Al Copeland Enterprises, Inc.
United States Bankruptcy Court, W.D. Texas
Decided October 11, 1991No. 19-60137PublishedCited by 15 opinions
1Opinion of the Court
MEMORANDUM OPINION
FRANK R. MONROE, Bankruptcy Judge.
On August 9, 1991, the Court held a hearing on the State of Texas’ Amended Motion for Adequate Protection of Interest in Trust Funds. In its Motion, the State requested that sales taxes collected pre-petition by the Debtor be determined trust funds and be entitled to statutory interest provided by state law until paid. The Debt- or admitted its liability for the principal amount of the taxes owed but resisted any payment of interest and opposed the tax claims’ characterization as a trust fund claim.
This Court has jurisdiction of this…
2Cases cited21 opinions
- Begier v. Internal Revenue ServiceSupreme Court of the United States · 1990
- Slodov v. United StatesSupreme Court of the United States · 1978
- Cunningham v. BrownSupreme Court of the United States · 1924
- Bruning v. United StatesSupreme Court of the United States · 1964
- City of New York v. SaperSupreme Court of the United States · 1949
16 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Davis v. State, Texas Court of Appeals, 3rd District (Austin)1995
- In the Matter of Al Copeland Enterprises, Inc., Debtors. Al Copeland Enterprises, Inc. v. State of TexasCourt of Appeals for the Fifth Circuit · 1993
- Jenkins v. United StatesUnited States Court of Federal Claims · 2011
- Texas Comptroller of Public Accounts v. Amber's Stores, Inc. (In Re Amber's Stores, Inc.)United States Bankruptcy Court, N.D. Texas · 1997
- United States v. McConnell (In Re Flying Boat, Inc.)District Court, N.D. Texas · 2001
10 more not listed; retrieve them via the Exa API.