Legal Opinion

United States v. Motor Freight Express (In Re Motor Freight Express)

United States Bankruptcy Court, E.D. Pennsylvania

Decided December 22, 1988No. 19-10766PublishedCited by 21 opinions

1Opinion of the Court

OPINION

DAVID A. SCHOLL, Bankruptcy Judge.

A. INTRODUCTION AND PROCEDURAL HISTORY

Given the context in which the instant adversary proceeding was presented, we believe that it is, in substance, a request that we consider a previous order classifying a Proof of Claim of the Internal Revenue Service (hereinafter referred to as “IRS”) as a seventh-priority claim, pursuant to 11 U.S.C. § 507(a)(7)(A). In light of the failure of the IRS to aver or present any evidence of, or even aver, any cause or equitable considerations to prompt us to reconsider our prior disposition, compounded by its failure to…

2Cases cited24 opinions

  1. In Re Pacor, Inc. v. John Higgins, Jr. And Louise HigginsCourt of Appeals for the Third Circuit · 1984
  2. In Re AughenbaughCourt of Appeals for the Third Circuit · 1942
  3. United States v. Stelweck (In Re Stelweck)United States Bankruptcy Court, E.D. Pennsylvania · 1988
  4. In Re LewisUnited States Bankruptcy Court, E.D. Pennsylvania · 1987
  5. In Re OwensUnited States Bankruptcy Court, E.D. Pennsylvania · 1987

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

3Cited by21 opinions

  1. Ohio, Department of Taxation v. H.R.P. Auto Center, Inc. (In Re H.R.P. Auto Center, Inc.)United States Bankruptcy Court, N.D. Ohio · 1991
  2. In Re GomezUnited States Bankruptcy Court, M.D. Florida · 1999
  3. In Re Compass Marine Corp.United States Bankruptcy Court, E.D. Pennsylvania · 1992
  4. In Re Enron Corp.United States Bankruptcy Court, S.D. New York · 2006
  5. New Concept Housing, Inc. v. Poindexter (In re New Concept Housing, Inc.)Court of Appeals for the Eighth Circuit · 1991

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

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