Legal Opinion
Holywell Corp. v. Smith
Supreme Court of the United States
Decided February 25, 1992No. 90-1361PublishedCited by 111 opinions
1Opinion of the CourtJustice Thomas
These cases require us to decide whether a trustee appointed to liquidate and distribute property as part of a Chapter 11 bankruptcy plan must file income tax returns and pay income tax under the Internal Revenue Code.
HH
Miami Center Limited Partnership borrowed money from the Bank of New York (Bank) to develop “Miami Center,” a hotel and office building complex in Miami, Florida. In August 1984, after it defaulted on the loan, MCLP and four affiliated debtors — Holywell Corporation, Chopin Associates, Miami Center Corporation, and Theodore B. Gould — each filed Chapter 11 bankruptcy…
2Cases cited7 opinions
- Hartman v. LauchliCourt of Appeals for the Eighth Circuit · 1956
- Pan American Van Lines v. United StatesCourt of Appeals for the Ninth Circuit · 1979
- First Nat. Bank of Greeley, Colo. v. United StatesCourt of Appeals for the Tenth Circuit · 1936
- Louisville Property Co. v. Com'r of Internal RevenueCourt of Appeals for the Sixth Circuit · 1944
- In Re SonnerUnited States Bankruptcy Court, E.D. Virginia · 1985
2 more not listed; retrieve them via the Exa API.
3Cited by111 opinions
- Southwest Marine Incorporated v. Richard Danzig 1 , Secretary of the NavyCourt of Appeals for the Ninth Circuit · 2000
- Gibson v. Gibson (In Re Gibson)Bankruptcy Appellate Panel of the Sixth Circuit · 1998
- United States Trustee v. Gryphon at the Stone Mansion, Inc., D/B/A Erik Lewis Global D/B/A Wanner Van HeldenCourt of Appeals for the Third Circuit · 1999
- Muratore v. DarrCourt of Appeals for the First Circuit · 2004
- In Re: Consolidated Pioneer Mortgage Entities, Debtor Pioneer Liquidating Corporation v. United States TrusteeCourt of Appeals for the Ninth Circuit · 2001
106 more not listed; retrieve them via the Exa API.