Legal Opinion
United States, Internal Revenue Service v. Deer Park, Inc. (In Re Deer Park, Inc.)
United States Bankruptcy Appellate Panel for the Ninth Circuit
Decided February 19, 1992No. BAP No. NC-91-1529 RPMe, Bankruptcy No. 3-83-02547 LKPublishedCited by 25 opinions
1Opinion of the Court
OPINION
Before RUSSELL, PERRIS and MEYERS, Bankruptcy Judges. RUSSELL, Bankruptcy Judge:
The United States of America, Internal Revenue Service (“IRS”) appeals a bankruptcy court order designating payments made pursuant to a Chapter 11 liquidating plan to be applied to extinguish “trust fund” tax liabilities before being applied to other tax liabilities. We affirm.
I. FACTS
The debtor Deer Park, Inc., aka Deer Park Ski Area (“Deer Park”) built and operated a Lake Tahoe ski resort adjacent to another ski resort Alpine Meadows of Tahoe, Inc., aka Alpine Meadows Ski Area (“Alpine Meadows”). Gerhard…
2Cases cited4 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- United States v. Energy Resources Co.Supreme Court of the United States · 1990
- In Re Herbert L. HOLM, Debtor. Alan WRIGHT, Creditor-Appellee, v. Herbert L. HOLM, Debtor-AppellantCourt of Appeals for the Ninth Circuit · 1991
- In Re Acequia, Inc., Debtor. Acequia, Inc. v. Vernon B. ClintonCourt of Appeals for the Ninth Circuit · 1986
3Cited by25 opinions
- United States v. Lewis Pepperman, Trustee for Keith T. Sorensen, Keith T. Sorensen, Debtor, Us Trustee, TrusteeCourt of Appeals for the Third Circuit · 1992
- Heritage Hotel Ltd. Partnership I v. Valley Bank of Nevada (In Re Heritage Hotel Partnership I)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1993
- Spokane Railway Credit Union v. Gonzales (In Re Gonzales)District Court, E.D. Washington · 1994
- Hemar Service Corp. of America, Inc. v. Pilcher (In Re Pilcher)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1993
- In Re Deer Park, Inc., AKA Deer Park Ski Area, Debtor, United States Internal Revenue Service v. Creditors Committee Deer Park, Inc.Court of Appeals for the Ninth Circuit · 1993
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