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In the Matter of Official Committee of Unsecured Creditors of White Farm Equipment Company, Debtor. Appeal of Internal Revenue Service

Court of Appeals for the Seventh Circuit

Decided September 17, 1991No. 90-1537PublishedCited by 41 opinions

1Opinion of the Court

CUDAHY, Circuit Judge.

Two years ago, in Fruehauf Corp. v. Jartran, Inc., 886 F.2d 859, 860 (7th Cir.1989), we were asked to pass upon “the novel question of the propriety of serial Chapter 11 bankruptcy filings.” Although the drafters of the Bankruptcy Code never envisioned a new Chapter 11 petition as a method of liquidation, we held that nothing in the Code precludes serial Chapter 11 filings. Our decision in Jartran spawned the interesting, almost metaphysical question that is before us now: whether a tax debt is stripped of its underlying character and transformed into a mere contractual…

2Cases cited8 opinions

  1. In Re Jartran, Inc., Debtor. Fruehauf Corporation v. Jartran, Inc.Court of Appeals for the Seventh Circuit · 1989
  2. In the Matter of MORSE ELECTRIC COMPANY, INC., Debtor. Appeal of HOOSIER FENCE COMPANY, INC.Court of Appeals for the Seventh Circuit · 1986
  3. In the Matter of Mary Leasure Unroe, DebtorCourt of Appeals for the Seventh Circuit · 1991
  4. In the Matter of Richard Lee Fox and Marlyce Kay Fox, Debtors. Appeal of Peter F. Herrell, Trustee in BankruptcyCourt of Appeals for the Seventh Circuit · 1985
  5. In Re John Arthur Rosenow v. State of Illinois, Department of Revenue, in Re Robert M. Hull v. State of Illinois, Department of RevenueCourt of Appeals for the Seventh Circuit · 1983

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3Cited by41 opinions

  1. In the Matter of JAMES WILSON ASSOCIATES, Debtor. Appeals of METROPOLITAN LIFE INSURANCE COMPANYCourt of Appeals for the Seventh Circuit · 1992
  2. In Re: Rimsat, Limited, Debtor, Appeals Of: Kauthar Sdn BhdCourt of Appeals for the Seventh Circuit · 2000
  3. Official Committee of Unsecured Creditors of Toy King Distributors, Inc. v. Liberty Savings Bank, FSB (In Re Toy King Distributors, Inc.)United States Bankruptcy Court, M.D. Florida · 2000
  4. Ross-Tousey v. NearyCourt of Appeals for the Seventh Circuit · 2008
  5. In the Matter Of: Lewis C. Leonard Debtor. Appeal Of: Robert Barker and Theodore LieblichCourt of Appeals for the Seventh Circuit · 1997

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