Legal Opinion
United States v. Conston, Inc. (In Re Conston, Inc.)
District Court, D. Delaware
Decided May 10, 1995No. Civ. A. 93-573 MMSPublishedCited by 16 opinions
1Opinion of the Court
OPINION
MURRAY M. SCHWARTZ, Senior District Judge.
When one travels the roads leading to the intersection of the Internal Revenue and Bankruptcy Codes, one may expect some curves. The present matter fives up to expectations! This bankruptcy appeal poses the question of whether an Internal Revenue Service claim for corporate income taxes, accorded seventh priority in a Chapter 11 reorganization case and contained in a confirmed reorganization plan, may reacquire a priority position when the debtor defaults on the Reorganization Plan and thereafter files a second Chapter 11. Pared to its core,…
2Cases cited44 opinions
- Cohens v. VirginiaSupreme Court of the United States · 1821
- Local Loan Co. v. HuntSupreme Court of the United States · 1934
- Johnson v. Home State BankSupreme Court of the United States · 1991
- John A. Pansy v. Borough of Stroudsburg Harold A. Bentzoni Kathryn Mikels John W. Osborne, II William Reber Mary Jean Knapik Maryann West Kowalshyn Richard F. Osswald Carl R. Rogers v. Ottaway Newspapers, Inc. T/a Pocono Record, Ronald F. Bouchard Pennsylvania Newspaper Publishers Association, Intervenors/appellantsCourt of Appeals for the Third Circuit · 1994
- Nationsbank of North Carolina, N. A. v. Variable Annuity Life InsuranceSupreme Court of the United States · 1995
39 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Official Committee of Unsecured Creditors of Toy King Distributors, Inc. v. Liberty Savings Bank, FSB (In Re Toy King Distributors, Inc.)United States Bankruptcy Court, M.D. Florida · 2000
- United States v. AlfanoDistrict Court, E.D. New York · 1999
- In Re G-1 Holdings Inc.District Court, D. New Jersey · 2009
- Rountree v. Nunnery (In Re Rountree)United States Bankruptcy Court, E.D. Virginia · 2011
- In Re Jamesway Corp.United States Bankruptcy Court, S.D. New York · 1996
11 more not listed; retrieve them via the Exa API.