Legal Opinion
In Re Southeast Railroad Contractors, Inc.
United States Bankruptcy Court, E.D. Tennessee
Decided August 15, 1996No. Bankruptcy 1-93-10780PublishedCited by 9 opinions
1Opinion of the Court
MEMORANDUM
JOHN C. COOK, Bankruptcy Judge.
This case is before the court on the trustee’s objection to the claim filed by the Internal Revenue Service (“IRS”). The proof of claim filed by IRS asserts a secured claim based on a tax hen, but the trustee disputes this claim and insists that IRS is in fact an unsecured creditor with respect to certain preference recoveries effected by the trustee. The trustee also seeks to “prime” IRS’ secured claim pursuant to 11 U.S.C. § 724(b) and to use property encumbered by the tax hens to pay administrative expenses.
I
The parties have stipulated to the…
2Cases cited15 opinions
- Glass City Bank v. United StatesSupreme Court of the United States · 1945
- Palmer Clay Products Co. v. BrownSupreme Court of the United States · 1936
- United States v. Bank of CelinaCourt of Appeals for the Sixth Circuit · 1983
- In Re C-L Cartage Co., Inc.Court of Appeals for the Sixth Circuit · 1990
- Barber v. McCord Auto Supply, Inc. (In Re Pearson Industries, Inc.)United States Bankruptcy Court, C.D. Illinois · 1995
10 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Jahn v. Genesis Merchant Partners, LP (In re U.S. Insurance Group)United States Bankruptcy Court, E.D. Tennessee · 2011
- Frank v. Michigan Ex Rel. Michigan Unemployment Agency Department of Consumer & Industry ServicesDistrict Court, E.D. Michigan · 1999
- In Re LowensteinUnited States Bankruptcy Court, D. Massachusetts · 2007
- Frank v. Michigan Ex Rel. Michigan Unemployment Agency Department of Consumer & Industry ServicesDistrict Court, E.D. Michigan · 2000
- Barstow v. Internal Revenue ServiceDistrict Court, D. Alaska · 2001
4 more not listed; retrieve them via the Exa API.