Legal Opinion

Matter of OPM Leasing Services, Inc.

United States Bankruptcy Court, S.D. New York

Decided January 20, 1987No. 19-10400PublishedCited by 35 opinions

1Opinion of the Court

DECISION AND ORDER ON MOTION FOR SUMMARY JUDGMENT

BURTON R. LIFLAND, Chief Judge.

I. Background

The trustee (“Trustee”) for O.P.M. Leasing Services, Inc., et al. (“OPM” or “Debtor”) moved for summary judgment pursuant to Fed.R.Civ.P. 56 and Fed.R.Bankr.P. 7056 and 9014, disallowing and expunging two corporate income tax claims (M42150 and M42120) filed by the State of Indiana (“Indiana”), on the ground that the claims were filed after the bar date for filing pre-petition claims had expired. In addition the Trustee sought a determination that Indiana’s setoff of a 1984 tax refund owing to the…

2Cases cited23 opinions

  1. Kelly v. RobinsonSupreme Court of the United States · 1986
  2. National Labor Relations Board v. Bildisco & BildiscoSupreme Court of the United States · 1984
  3. In Re Mammoth Mart, Inc., Debtor. Stanley Cramer v. Mammoth Mart, Inc.Court of Appeals for the First Circuit · 1976
  4. Nathanson v. National Labor Relations BoardSupreme Court of the United States · 1952
  5. In the Matter of Jartran, Inc., Debtor. Appeal of Reuben H. Donnelley Corporation and Sandra C. Tinsley, IncCourt of Appeals for the Seventh Circuit · 1984

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3Cited by35 opinions

  1. Bankr. L. Rep. P 73,372 in Re Nathan Davidovich and Amy Jill Davidovich, Debtors. Nathan Davidovich and Christine Jobin, Trustee v. Charles WeltonCourt of Appeals for the Tenth Circuit · 1990
  2. Fisher v. Outlet Co. (In Re Denby Stores, Inc.)United States Bankruptcy Court, S.D. New York · 1988
  3. In Re Columbia Gas Transmission CorporationCourt of Appeals for the Third Circuit · 1994
  4. Schwartz v. C.M.C., Inc. (In Re Communicall Central, Inc.)United States Bankruptcy Court, N.D. Illinois · 1989
  5. United States v. Hillsborough Holdings Corp.Court of Appeals for the Eleventh Circuit · 1997

30 more not listed; retrieve them via the Exa API.

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