Legal Opinion
Freeland v. Internal Revenue Service (In re White Trailer Corp.)
United States Bankruptcy Court, N.D. Indiana
Decided November 30, 2000No. Bankruptcy No. 96-40623; Adversary No. 00-4013PublishedCited by 1 opinion
1Opinion of the Court
DECISION
ROBERT E. GRANT, Bankruptcy Judge.
The complaint in this adversary proceeding asks the court to equitably subordinate a portion of the Internal Revenue Service’s priority tax claim because it has failed to pursue the collection of those taxes from a third party who, allegedly, is also responsible for their payment. The United States contends that the complaint fails to state a claim upon which relief can be granted and seeks dismissal pursuant to Rule 12(b)(6) of the Federal Rules of Civil Procedure. The matter has been submitted to the court for a decision on the briefs of counsel.
The…
2Cases cited18 opinions
- Conley v. GibsonSupreme Court of the United States · 1957
- In the Matter of Mobile Steel Company, Debtor. Elaine E. Benjamin v. Lester Y. Diamond, as Trustee in Bankruptcy for Mobile Steel, Inc.Court of Appeals for the Fifth Circuit · 1977
- McLain v. Real Estate Board of New Orleans, Inc.Supreme Court of the United States · 1980
- United States v. NolandSupreme Court of the United States · 1996
- United States v. Reorganized CF&I Fabricators of Utah, Inc.Supreme Court of the United States · 1996
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3Cited by1 opinion
- Wells v. Sleep (In Re Michigan MacHine Tool Control Corp.)United States Bankruptcy Court, E.D. Michigan · 2008