Legal Opinion
Enterprise Energy Corp. v. United States Ex Rel. I.R.S. (In Re Columbia Gas System Inc.)
Court of Appeals for the Third Circuit
Decided March 10, 1995No. 93-7409UnknownCited by 1 opinion
1Opinion of the Court
OPINION OF THE COURT
SCIRICA, Circuit Judge.
In this bankruptcy matter, we must decide whether certain terms in a class action settlement agreement constitute an executory contract under 11 U.S.C. § 365 (1988). The Internal Revenue Service contended the settlement agreement was not an executory contract. Both the bankruptcy court and the district court 1 agreed with the IRS, and the class members appealed. We will affirm.
I
The facts are undisputed. Columbia Gas System, Incorporated, its subsidiary, Columbia Gas Transmission Corporation (TCO), and their affiliates comprise a natural gas system…
2Cases cited33 opinions
- Klaxon Co. v. Stentor Electric Manufacturing Co.Supreme Court of the United States · 1941
- Butner v. United StatesSupreme Court of the United States · 1979
- United States & Interstate Commerce Commission v. American Railway Express Co.Supreme Court of the United States · 1924
- Universal Minerals, Inc. v. C. A. Hughes & Co.Court of Appeals for the Third Circuit · 1981
- Merritt Hill Vineyards Inc. v. Windy Heights Vineyard, Inc.New York Court of Appeals · 1984
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3Cited by1 opinion
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