Legal Opinion
Abram & Tracy, Inc. v. Internal Revenue Service (In re Abram & Tracy, Inc.)
United States Bankruptcy Court, S.D. Ohio
Decided April 11, 2002No. Bankruptcy No. 97-52383; Adversary No. 00-0172Published
1Opinion of the Court
ORDER GRANTING MOTION OF ABRAM & TRACY, INC FOR PARTIAL SUMMARY JUDGMENT
CHARLES M. CALDWELL, Bankruptcy Judge.
A Motion for Partial Summary Judgment and Memoranda in Opposition are before the Court. Abram & Tracy, Inc. (“Debtor”) seeks this relief. The Debtor is opposed by the State of Ohio Department of Taxation (“State”) and the Internal Revenue Service (“IRS”). The dispute is based upon a confirmed plan that provides a release for the principal of the Debtor. *371According to the State and the IRS the release exceeds the jurisdiction of this Court. They point to section 524(e) of the United…
2Cases cited4 opinions
- Sanders Confectionery Products, Inc. v. Heller Financial, Inc.Court of Appeals for the Sixth Circuit · 1992
- Sanders Confectionery Products Inc. v. Heller Financial, Inc.Supreme Court of the United States · 1993
- Pioneer Investment Services Co. v. Cain Partnership, Ltd. (In Re Pioneer Investment Services Co.)United States Bankruptcy Court, E.D. Tennessee · 1992
- In Re Burnsbrooke Apartments of Athens, Ltd.United States Bankruptcy Court, S.D. Ohio · 1992