Legal Opinion
In Re St. Johnsbury Trucking Co. Inc.
United States Bankruptcy Court, S.D. New York
Decided March 7, 1997No. 19-22457PublishedCited by 15 opinions
1Opinion of the Court
Memorandum of Decision on Motion to Reconsider Disallowance of Claim
FRANCIS G. CONRAD, Bankruptcy Judge.
In the motion to reconsider before us 1 , Massachusetts asks us to reconsider our Or der disallowing and expunging the tax deficiency claims of Massachusetts against Debt- or. Massachusetts had filed a proof of claim to which Debtor objected by asserting that its records showed no taxes due. Massachusetts was unable to locate the documents which supported its claim and could not produce them at the claims objection hearing. We disallowed the claim, but invited Massachusetts to move for…
2Cases cited18 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- In the Matter of Resyn Corporation, Appellant/cross-Appellee v. United States of America, Appellee/cross-AppellantCourt of Appeals for the Third Circuit · 1988
- Gilman v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1931
- In Re Landbank Equity Corporation, a Virginia Corporation, Debtor. Internal Revenue Service v. Laurence H. Levy, Trustee, Debera F. ConlonCourt of Appeals for the Fourth Circuit · 1992
- In Re Walter Steven Brown Diane Kay Brown, Debtors. Walter Steven Brown Diane Kay Brown v. Internal Revenue ServiceCourt of Appeals for the Eighth Circuit · 1996
13 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Primavera Familienstifung v. AskinDistrict Court, S.D. New York · 2001
- In re Metex Mfg. Corp.United States Bankruptcy Court, S.D. New York · 2014
- St. Johnsbury Trucking Co. v. Adams (In Re St. Johnsbury Trucking Co.)District Court, S.D. New York · 1998
- 532 Madison Avenue Gourmet Foods Inc.United States Bankruptcy Court, S.D. New York · 2024
- Celsius Network LLCUnited States Bankruptcy Court, S.D. New York · 2025
10 more not listed; retrieve them via the Exa API.