Legal Opinion
In Re St. Louis Freight Lines, Inc.
United States Bankruptcy Court, E.D. Michigan
Decided December 7, 1984No. 19-30142PublishedCited by 39 opinions
1Opinion of the Court
DETERMINATION OF DEBTOR’S POST-PETITION FEDERAL TAX LIABILITY
ARTHUR J. SPECTOR, Bankruptcy Judge.
The Internal Revenue Service requested a determination of and a judgment for the amount of the Debtor’s post-petition, pre-confirmation federal tax liability, and a conversion of the Debtor’s case from Chapter 11 to Chapter 7. Two primary issues are raised by the briefs of the parties. First: are post-petition claims for tax penalties and interest allowable as administrative claims under § 503 of the Bankruptcy Code? Second: did the Internal Revenue Service correctly apply the payments made by the…
2Cases cited25 opinions
- Helvering v. MitchellSupreme Court of the United States · 1938
- Stoll v. GottliebSupreme Court of the United States · 1938
- Fredric C. Muntwyler v. United StatesCourt of Appeals for the Seventh Circuit · 1983
- Giles E. Miller v. Meinhard-Commercial CorporationCourt of Appeals for the Fifth Circuit · 1972
- Amos v. Comm'rUnited States Tax Court · 1966
20 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- Paul v. MontsCourt of Appeals for the Tenth Circuit · 1990
- First of America Bank v. Gaylor (In Re Gaylor)United States Bankruptcy Court, E.D. Michigan · 1991
- In Re Shattuc Cable Corp.United States Bankruptcy Court, N.D. Illinois · 1992
- In Re Johns-Manville Corp.United States Bankruptcy Court, S.D. New York · 1989
- In Re Winom Tool and Die, Inc.United States Bankruptcy Court, E.D. Michigan · 1994
34 more not listed; retrieve them via the Exa API.