Legal Opinion
Century Hotels, Crismar Corporation, Movant-Appellant v. United States
Court of Appeals for the Fifth Circuit
Decided January 30, 1992No. 90-3732PublishedCited by 65 opinions
1Opinion of the Court
JOHN R. BROWN, Circuit Judge:
This is an appeal of a bankruptcy adversary case, wrongful tax levy claim, tried to the district court in a jumbled proceeding having some marks of each. The debtor-in-possession, Crismar Corporation (Crismar), instituted the adversary proceeding as a turnover action to regain $141,892.63 seized by the Internal Revenue Service (IRS) levy for payment of taxes of Mark C. Smith III, Taxpayer. The IRS seized the funds pursuant to a levy on the theory of alter ego status of Crismar and Taxpayer. The district court found that the Crismar bankruptcy estate is not…
2Cases cited11 opinions
- United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
- United States v. Reading Co.Supreme Court of the United States · 1920
- United States v. Jon-T Chemicals, Inc., and Lewis M. Overton, Jr., Receiver for Jon-T Chemicals, Inc.Court of Appeals for the Fifth Circuit · 1985
- Krivo Industrial Supply Company and Morgan Precision Parts, Inc. v. National Distillers and Chemical CorporationCourt of Appeals for the Fifth Circuit · 1973
- Glenn Paul Baker, Sr., Cross-Appellant v. Raymond International, Inc., Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1981
6 more not listed; retrieve them via the Exa API.
3Cited by65 opinions
- Edith Libutti, Doing Business as Lion Crest Stable, a Sole Proprietorship v. United StatesCourt of Appeals for the Second Circuit · 1997
- Melton v. Teachers Insurance & Annuity Ass'n of AmericaCourt of Appeals for the Fifth Circuit · 1997
- Towe Antique Ford Foundation, a Nonprofit Montana Corporation v. Internal Revenue Service Department of Treasury United States of AmericaCourt of Appeals for the Ninth Circuit · 1993
- Manufacturers Consolidation Service, Inc. v. RodellCourt of Appeals of Tennessee · 2000
- Oxford Capital Corp. v. United StatesCourt of Appeals for the Fifth Circuit · 2000
60 more not listed; retrieve them via the Exa API.