Legal Opinion
In Re Kulzer Roofing, Inc.
United States Bankruptcy Court, E.D. Pennsylvania
Decided April 10, 1992No. 19-11178PublishedCited by 30 opinions
1Opinion of the Court
OPINION
DAVID A. SCHOLL, Bankruptcy Judge. A. INTRODUCTION
In Begier v. Internal Revenue Service, 496 U.S. 53, 110 S.Ct. 2258, 110 L.Ed.2d 46 (1990), the Supreme Court held that 26 U.S.C. § 7501(a) of the Internal Revenue Code (“the IRC”), when aided by legislative history expressing such an intention, 110 S.Ct. at 2265-67, provides that any voluntary payments of “trust-fund taxes” by a debtor allow the federal government to evade the central bankruptcy policy of “[ejquality of distribution among creditors,” id. 110 S.Ct. at 2262, and to retain those payments. In the instant contested matter,…
2Cases cited55 opinions
- United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
- Begier v. Internal Revenue ServiceSupreme Court of the United States · 1990
- Beatty v. . Guggenheim Exploration Co.New York Court of Appeals · 1919
- Hozier v. Midwest Fasteners, Inc.Court of Appeals for the Third Circuit · 1990
- Buchanan v. Brentwood Federal Savings & Loan Assoc.Supreme Court of Pennsylvania · 1974
50 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- First Options of Chicago, Inc. v. Kaplan (In Re Kaplan)United States Bankruptcy Court, E.D. Pennsylvania · 1993
- City of Farrell v. Sharon Steel Corp.Court of Appeals for the Third Circuit · 1994
- Skilled Nursing Professional Services, a Division of Skilled Nursing Home Care, Inc. v. Sacred Heart Hospital of Norristown (In Re Sacred Heart Hospital of Norristown)United States Bankruptcy Court, E.D. Pennsylvania · 1994
- Sullivan v. Clayton (In Re Clayton)United States Bankruptcy Court, E.D. Pennsylvania · 1996
- Lease-A-Fleet, Inc. v. Morse Operations, Inc. (In Re Lease-A-Fleet, Inc.)United States Bankruptcy Court, E.D. Pennsylvania · 1992
25 more not listed; retrieve them via the Exa API.