Legal Opinion
In Re UAL Corp.
United States Bankruptcy Court, N.D. Illinois
Decided January 3, 2006No. 19-05727PublishedCited by 9 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
EUGENE R. WEDOFF, Bankruptcy Judge.
These Chapter 11 cases are before the court on the debtors’ motion for a determination of tax liability under § 505(a) of the Bankruptcy Code (Title 11, U.S.C.). The debtors seek a ruling that property to be distributed under their proposed Chapter 11 plan is not “wages” subject to federal taxes. The Internal Revenue Service has opposed the motion, not only on its merits, but also on the ground that this court has no jurisdiction to grant the requested relief. As discussed below, the IRS’s jurisdictional argument is correct; the…
2Cases cited17 opinions
- Aetna Life Insurance v. HaworthSupreme Court of the United States · 1937
- Preiser v. NewkirkSupreme Court of the United States · 1975
- Celotex Corp. v. EdwardsSupreme Court of the United States · 1995
- 17 Collier bankr.cas.2d 743, Bankr. L. Rep. P 71,955 in the Matter of James P. Wood, M.D. And Carol B. Wood, Debtors. Dr. Arthur E. Wood, III v. Dr. James P. Wood, Carol Wood, Woodrow Barham & Wayne Clinic, P.A.Court of Appeals for the Fifth Circuit · 1987
- Pettibone Corporation v. Carl EasleyCourt of Appeals for the Seventh Circuit · 1991
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3Cited by9 opinions
- Jung v. Internal Revenue Serv. (In re Jung)United States Bankruptcy Court, W.D. Wisconsin · 2019
- Brinson v. United States (In re Brinson)United States Bankruptcy Court, N.D. Illinois · 2013
- Reynard v. Karass (In re Saito Bros. Inc.)United States Bankruptcy Court, D. Idaho · 2016
- Kennedy v. Mississippi Department of RevenueUnited States Bankruptcy Court, N.D. Georgia · 2015
- Ogle v. Internal Revenue Service (In Re Agway, Inc.)District Court, N.D. New York · 2011
4 more not listed; retrieve them via the Exa API.