Legal Opinion
In Re Laminating, Inc.
United States Bankruptcy Court, S.D. Texas
Decided November 17, 1992No. 17-10076PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER DENYING CONFIRMATION
KAREN KENNEDY BROWN, Bankruptcy Judge.
Before the Court is the Objection of the Internal Revenue Service (“IRS”) to the Confirmation of Debtor Laminating, Inc.’s (“debtor”) First Amended Plan of Liquidation (“plan”). The IRS complains that the proposed plan interferes with the right and duty of the IRS to collect trust fund taxes owed by debtor.
This Court has jurisdiction over this proceeding pursuant to 28 U.S.C. §§ 157(a) and 1334(b), and under the general order of reference of the district court. This is a core proceeding under 28 U.S.C. §…
2Cases cited13 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- United States v. Energy Resources Co.Supreme Court of the United States · 1990
- United States v. Lewis Pepperman, Trustee for Keith T. Sorensen, Keith T. Sorensen, Debtor, Us Trustee, TrusteeCourt of Appeals for the Third Circuit · 1992
- In Re Original Wild West Foods, Inc.United States Bankruptcy Court, W.D. Texas · 1984
- United States, Internal Revenue Service v. Deer Park, Inc. (In Re Deer Park, Inc.)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1992
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3Cited by3 opinions
- In Re Scott Cable Communications, Inc.United States Bankruptcy Court, D. Connecticut · 1998
- In Re Poydras Manor, Inc.United States Bankruptcy Court, E.D. Louisiana · 2000
- Compass Marine Services, Inc. v. United States, Department of the Treasury, Internal Revenue Service (In Re Compass Marine Services, Inc.)United States Bankruptcy Court, E.D. Louisiana · 2002