Legal Opinion

In Re Grassgreen

United States Bankruptcy Court, M.D. Florida

Decided September 26, 1994No. Bankruptcy 93-640-BKC-3P1PublishedCited by 4 opinions

1Opinion of the Court

FINDINGS OF FACT AND CONCLUSIONS OF LAW

GEORGE L. PROCTOR, Bankruptcy Judge.

This case is before the Court upon objections by debtor and Enstar to claims 7 and 28 filed by the United States of America Internal Revenue Service (“IRS”). The Court held a hearing on May 19, 1994, and upon the evidence presented enters these findings of fact and conclusions of law:

Findings of Fact

From 1969 through October, 1990, debtor was an officer and director of Enstar Group, Inc., and its predecessor corporations including Kinder-Care Learning Centers, Inc. Debtor received a law degree from the University of…

2Cases cited16 opinions

  1. Gajewski v. CommissionerUnited States Tax Court · 1976
  2. Chris D. Stoltzfus and Irma H. Stoltzfus v. United StatesCourt of Appeals for the Third Circuit · 1968
  3. Robert W. Bradford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
  4. Condor Merritt v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1962
  5. Zellerbach Paper Co. v. HelveringSupreme Court of the United States · 1934

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3Cited by4 opinions

  1. In Re Micro-Precision Technologies, Inc.District Court, D. New Hampshire · 2003
  2. Chaney v. United StatesUnited States Court of Federal Claims · 1999
  3. Bendon v. Andrade & Associates (In Re Colt Engineering, Inc.)United States Bankruptcy Court, C.D. California · 2003
  4. Grassgreen v. United States (In Re Grassgreen)United States Bankruptcy Court, M.D. Florida · 1995

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