Legal Opinion
In Re Energy Resources Co., Inc.
United States Bankruptcy Court, D. Massachusetts
Decided April 7, 1986No. 19-10140PublishedCited by 18 opinions
1Opinion of the Court
MEMORANDUM
JAMES N. GABRIEL, Bankruptcy Judge.
This matter is before the Court on the motion of William A. Browner, Liquidation Trustee (the “Trustee”) of the Erco Liquidation Trust (the “Trust”) established under the Debtors’ Third Amended Plan of Reorganization (the “Plan”). The Trustee seeks an order directing the Internal Revenue Service (“IRS”) to apply payments under the Plan as designated by him. The IRS opposes the Trustee’s motion. Both parties have briefed their respective positions. The facts are undisputed.
FACTS
On January 17, 1983 and January 31, 1983, the debtors, Energy Resources…
2Cases cited16 opinions
- United States v. Edwin Thomas BarrettCourt of Appeals for the Ninth Circuit · 1983
- Norene R. O'Dell v. United States of America and Jack Ruhter, Trustee in BankruptcyCourt of Appeals for the Tenth Circuit · 1964
- Fredric C. Muntwyler v. United StatesCourt of Appeals for the Seventh Circuit · 1983
- Amos v. Comm'rUnited States Tax Court · 1966
- In Re FrostDistrict Court, D. Kansas · 1985
11 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- In the Matter of Ribs-R-Us, Inc., a Corporation of the State of New Jersey. Appeal of United States of AmericaCourt of Appeals for the Third Circuit · 1987
- Harrington v. Purdue Pharma L.P.Supreme Court of the United States · 2024
- In the Matter of a & B Heating & Air Conditioning, Debtor. United States of America v. A & B Heating & Air Conditioning, Inc.Court of Appeals for the Eleventh Circuit · 1987
- United States v. Technical Knockout Graphics, Inc. (In re Technical Knockout Graphics, Inc.)Court of Appeals for the Ninth Circuit · 1987
- In Re B & P Enterprises, Inc.United States Bankruptcy Court, W.D. Tennessee · 1986
13 more not listed; retrieve them via the Exa API.