Legal Opinion
Virgin Islands Bureau of Internal Revenue v. St. Croix Hotel Corp.
District Court, Virgin Islands
Decided April 18, 1986No. Civ. 1985/315PublishedCited by 19 opinions
1Opinion of the Court
MEMORANDUM OPINION
DAVID V. O’BRIEN, District Judge.
The issue presented in this appeal is whether the Government of the Virgin Islands may reopen a debtor’s plan for reorganization 26 months after the plan was confirmed. We hold that the Government’s claim for pre-petition taxes is barred by laches and affirm the bankruptcy court’s refusal to reopen the case. We also affirm the court’s reaffirmation of its earlier order that the debtor pay its post-petition taxes as administrative expenses.
I. FACTS
St. Croix Hotel Corporation filed for reorganization on April 21, 1981. Its plan was confirmed by…
2Cases cited20 opinions
- Katchen v. LandySupreme Court of the United States · 1966
- Bankr. L. Rep. P 69,922 Nancy H. Shaver v. Peter Frank ShaverCourt of Appeals for the Ninth Circuit · 1984
- In Re Aida Lucilla Rosinski D/B/A New Caravan Garden Bar, Debtor. Aida Rosinski D/B/A New Caravan Garden Bar v. Willard BoydCourt of Appeals for the Sixth Circuit · 1985
- Harriet H. Hoffman, of the Estate of Ivan M. Hoffman v. Anthony Celebrezze, Secretary of Health, Education and WelfareCourt of Appeals for the Eighth Circuit · 1969
- E. Deborah Stout v. Elliott PrusselCourt of Appeals for the Ninth Circuit · 1982
15 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- In the Matter of Gladys E. Shondel, Debtor-AppellantCourt of Appeals for the Seventh Circuit · 1991
- Oneida Motor Freight, Inc., a Corporation of the State of New York v. United Jersey Bank, a Corporation Organized Under the Banking Laws of the United States of America. United Jersey Bank, a New Jersey Corporation, Defendant-Third Party v. Donald T. Singleton, Third Party in Re Oneida Motor Freight, Inc., Debtor, B.C. 85-03606(dv)Court of Appeals for the Third Circuit · 1988
- In Re FrasierUnited States Bankruptcy Court, D. Colorado · 2003
- In Re HenderbergUnited States Bankruptcy Court, N.D. New York · 1989
- In Re NelsonUnited States Bankruptcy Court, N.D. Ohio · 1989
14 more not listed; retrieve them via the Exa API.