Legal Opinion
Bentley v. United States (In re Bentley)
Court of Appeals for the Eighth Circuit
Decided October 9, 1990No. 89-1343PublishedCited by 1 opinion
1Opinion of the Court
WOLLMAN, Circuit Judge.
David A. Erickson, the trustee in bankruptcy for Gilbert M. and Charlotte A. Bentley (debtors), appeals from the judgment of the district court,1 which held the bankruptcy estate liable for tax on income from the sale of property of the estate and interest earned on the sale proceeds. We affirm.
I. BACKGROUND
The stipulated facts reveal that in June 1983, Gilbert and Charlotte Bentley filed a voluntary petition for relief under Chapter 7 of the Bankruptcy Code (11 U.S.C.) in the United States Bankruptcy Court for the Southern District of Iowa. David A. Erickson was…
2Cases cited3 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Dan E. Mason and Beverly R. Mason v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- Cleda D. Bush v. Alvin G. Taylor and Barbara F. TaylorCourt of Appeals for the Eighth Circuit · 1990
3Cited by1 opinion
- In Re BentleyCourt of Appeals for the Eighth Circuit · 1990