Legal Opinion

Gessman v. United States (In Re Applied Paging Technologies, Inc.)

District Court, D. New Jersey

Decided June 26, 2000No. Civ.A. Nos. 99-5379(AMW), 96-24039(NLW). Bankruptcy No. 96-24039(NLW)PublishedCited by 3 opinions

1Opinion of the Court

MEMORANDUM OPINION

WOLIN, District Judge.

This matter is opened before the Court upon the appeal of Robert and Steven Gessman from the decision of the United States Bankruptcy Court, dated February 3, 1999, denying their motion to compel an allocation of payments from the debtor’s Chapter 7 estate to a tax obligation for which appellants are personally liable. The appeal has been decided upon the written submissions of the parties pursuant to Federal Rule of Civil Procedure 78. For the reasons set forth below, the Court will affirm the decision of the Bankruptcy Court and the appeal will be…

2Cases cited9 opinions

  1. Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
  2. Bennett v. SpearSupreme Court of the United States · 1997
  3. United States v. Energy Resources Co.Supreme Court of the United States · 1990
  4. In Re Sharon Steel Corporation, Debtor. Appeal of Dwg Corporation and Victor PosnerCourt of Appeals for the Third Circuit · 1989
  5. In Re: Henry Fegeley Annmarie Fegeley, Debtors. United States of America v. Henry Fegeley Annmarie Fegeley, Henry FegeleyCourt of Appeals for the Third Circuit · 1997

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3Cited by3 opinions

  1. AMERICAN CENTER FOR CIVIL JUSTICE, INC. v. AMBUSHDistrict Court, D. New Jersey · 2021
  2. In re: Norcold, LLC v. Province Fiduciary Services, LLC, as Liquidating Trustee for the Norcold Liquidating TrustDistrict Court, D. Delaware · 2026
  3. KATCHEN v. NEUMANNDistrict Court, D. New Jersey · 2021

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