Legal Opinion
In Re Amtron, Inc.
United States Bankruptcy Court, D. South Carolina
Decided November 9, 1995No. 17-05080PublishedCited by 6 opinions
1Opinion of the Court
ORDER AND OPINION
WM. THURMOND BISHOP, Bankruptcy Judge.
This matter is before the Court on the Government’s motion to reconsider the earlier decision of the Court with respect to the claim for internal revenue taxes, in which this Court held that Amtron’s patents, which the Trustee had recovered through a fraudulent conveyance action, were not subject to a valid prepetition federal tax lien. The basis for the motion is that this Court’s decision that the tax lien was unsecured was incorrect as a matter of law. For the reasons stated below, the claim of the Internal Revenue Service is secured…
2Cases cited8 opinions
- United States v. Edward I. Eiland, Trustee in Bankruptcy of Sport Coal Company, Inc., a Corporation, BankruptCourt of Appeals for the Fourth Circuit · 1955
- Staats v. Barry (In Re Barry)United States Bankruptcy Court, S.D. Ohio · 1983
- In Re FigearoUnited States Bankruptcy Court, D. Nevada · 1987
- Thomas & Howard Co. v. TW Graham and Co.Supreme Court of South Carolina · 1995
- Matter of RomanoUnited States Bankruptcy Court, M.D. Florida · 1985
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- In Re LowensteinUnited States Bankruptcy Court, D. Massachusetts · 2007
- Gordon v. Internal Revenue Serv. (In re Johnson)United States Bankruptcy Court, N.D. Georgia · 2018
- In Re SoaresUnited States Bankruptcy Court, D. Massachusetts · 2007
- In re SilverUnited States Bankruptcy Court, D. New Mexico · 2003
- John Hancock Life Insurance v. Jankowski (In re Hospitality Investment Corp.)United States Bankruptcy Court, E.D. Michigan · 2002
1 more not listed; retrieve them via the Exa API.