Legal Opinion
Matter of King
District Court, D. Colorado
Decided January 28, 1975No. 71 B 1630PublishedCited by 4 opinions
1Opinion of the Court
FINDINGS OF FACT, CONCLUSIONS OF LAW AND ORDER ON TAX ISSUES, PHASE ONE AND PHASE TWO
MATSCH, District Judge.
In the course of this proceeding for an arrangement of debts under Chapter XI of the Bankruptcy Act, the debtor, John M. King, applied for a determination of the amount and validity of taxes assessed against him and for tax liens filed pursuant to those assessments. Jurisdiction over these questions was previously determined by a memorandum opinion and order entered on August 15, 1972.
As a result of agreed pre-trial orders, the issues have been divided into three phases for trial. Phase…
2Cases cited9 opinions
- Commissioner v. HarmonSupreme Court of the United States · 1944
- Commissioner of Internal Revenue v. ProcterCourt of Appeals for the Fourth Circuit · 1944
- Updike v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1937
- Bartman v. CommissionerUnited States Tax Court · 1948
- Harmon v. CommissionerUnited States Tax Court · 1942
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3Cited by4 opinions
- State of Ohio v. Crofters, Inc.District Court, D. Colorado · 1977
- Matter of Estate of DanielsSupreme Court of Colorado · 1983
- Ayres v. KingSupreme Court of Colorado · 1983
- Raymond Syufy Marcia Syufy, Plaintiffs-Counterclaim v. United States of America, Defendant-Counterclaimant-AppellantCourt of Appeals for the Ninth Circuit · 1987