Legal Opinion
Begier v. United States, Internal Revenue Service (In Re American International Airways, Inc.)
United States Bankruptcy Court, E.D. Pennsylvania
Decided March 9, 1988No. 19-11200PublishedCited by 20 opinions
1Opinion of the Court
OPINION
DAVID A. SCHOLL, Bankruptcy Judge.
A. INTRODUCTION AND PROCEDURAL HISTORY
The instant proceeding is an action in which the Trustee of a defunct commercial airline now a Chapter 11 Debtor seeks to avoid alleged preferential transfers by the Debtor of substantial sums (approaching $1 million) to the Internal Revenue Service (hereinafter referred to as “IRS”). Herein, we revisit a factual pattern which we addressed in a previous Opinion in this case reported at 70 B.R. 102 (Bankr.E.D.Pa. 1987) (referred to hereinafter as “IRS Trust”), 1 and legal issues which we addressed in an Opinion…
2Cases cited35 opinions
- Caminetti v. United StatesSupreme Court of the United States · 1917
- American Tobacco Co. v. PattersonSupreme Court of the United States · 1982
- In Re Craig Oil Company, Debtor. Marathon Oil Company v. William M. Flatau, TrusteeCourt of Appeals for the Eleventh Circuit · 1986
- National Bank of the Commonwealth v. Mechanics' National BankSupreme Court of the United States · 1877
- In Re Energy Cooperative, Inc., Debtor. Energy Cooperative, Inc., Jay A. Steinberg, Trustee v. Socap International, Ltd.Court of Appeals for the Seventh Circuit · 1987
30 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Begier v. Internal Revenue ServiceSupreme Court of the United States · 1990
- In Re Kulzer Roofing, Inc.United States Bankruptcy Court, E.D. Pennsylvania · 1992
- Richardson v. Philadelphia Housing Authority (In Re Richardson)United States Bankruptcy Court, E.D. Pennsylvania · 1988
- Harry P. Begier, Jr., Trustee v. United States of America Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1989
- United States v. Motor Freight Express (In Re Motor Freight Express)United States Bankruptcy Court, E.D. Pennsylvania · 1988
15 more not listed; retrieve them via the Exa API.