Legal Opinion
Begier v. Internal Revenue Service
Supreme Court of the United States
Decided June 4, 1990No. 89-393PublishedCited by 713 opinions
1Opinion of the CourtJustice Marshall
This case presents the question whether a trustee in bankruptcy may “avoid” (i. e., recover) from the Internal Revenue Service (IRS) payments of certain withholding and excise taxes that the debtor made before it filed for bankruptcy. We hold that the funds paid here were not the property of the debtor prior to payment; instead, they were held in trust by the debtor for the IRS. We accordingly conclude that the trustee may not recover the funds.
I
American International Airways, Inc. (AIA), was a commercial airline. As an employer, AIA was required to withhold federal income taxes and to…
2Cases cited8 opinions
- United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
- Commodity Futures Trading Commission v. WeintraubSupreme Court of the United States · 1985
- Slodov v. United StatesSupreme Court of the United States · 1978
- United States v. RandallSupreme Court of the United States · 1971
- Murray Drabkin v. District of Columbia, Murray Drabkin, Trustee v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1987
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3Cited by713 opinions
- United States v. Nordic Village, Inc.Supreme Court of the United States · 1992
- Central Virginia Community College v. KatzSupreme Court of the United States · 2006
- In Re: Marilyn E. Morris, Debtor. John Poss v. Marilyn E. MorrisCourt of Appeals for the Sixth Circuit · 2001
- In Re: Combustion Engineering, Inc. First State Insurance Company Hartford Accident and Indemnity CompanyCourt of Appeals for the First Circuit · 2004
- Raymond B. Yates, MD, PC Profit Sharing Plan v. HendonSupreme Court of the United States · 2004
708 more not listed; retrieve them via the Exa API.