Legal Opinion
Internal Revenue Service v. Noland
District Court, S.D. Ohio
Decided September 21, 1993No. C-3-92-304PublishedCited by 3 opinions
1Opinion of the Court
DECISION AND ENTRY AFFIRMING THE DECISION OF THE BANKRUPTCY COURT; JUDGMENT TO BE ENTERED IN FAVOR OF AP-PELLEE AND AGAINST APPELLANT; TERMINATION ENTRY
RICE, District Judge.
This is an appeal by the Internal Revenue Service (“IRS”) from a decision by the United States Bankruptcy Court, subordinating the IRS’s claim for tax penalties to the priority of the claims of general, unsecured creditors. This appeal arises out of a bankruptcy petition under Chapter 11 of the Bankruptcy Code, which First Truck Lines (“FTL”) filed on April 10, 1986. After filing the petition, FTL continued its business…
2Cases cited9 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Begier v. Internal Revenue ServiceSupreme Court of the United States · 1990
- Simonson v. GranquistSupreme Court of the United States · 1962
- In the Matter of Virtual Network Services Corporation, Debtor-Appellee. Appeal of United States of AmericaCourt of Appeals for the Seventh Circuit · 1990
- In Re Burden, Wilfred, H., A/K/A Burden, Wilfred, H., Jr., T/a Burden's Janitorial Service & Supply Company v. The United States of AmericaCourt of Appeals for the Third Circuit · 1990
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3Cited by3 opinions
- United States v. NolandSupreme Court of the United States · 1996
- In Re Garfinckels, Inc.District Court, District of Columbia · 1996
- In re Best Refrigerated Express, Inc.United States Bankruptcy Court, D. Nebraska · 1996