Legal Opinion
United States Internal Revenue Service v. Official Committee of Unsecured Creditors of Industrial Commercial Electrical, Inc. (In Re Industrial Commercial Electrical, Inc.)
District Court, D. Massachusetts
Decided January 4, 2005No. 04-40038-WGYPublishedCited by 9 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
YOUNG, Chief Judge.
This is an appeal, brought under 28 U.S.C. § 158(a)(1), from an order disallowing an administrative claim by the United States Internal Revenue Service (“IRS”) in the joint Chapter 11 proceedings regarding Industrial Commercial Electrical, Inc. (“ICE”), I.C.E. Management Corp. (“Management”), and I.C.E.-Conn., Inc. (ICE-Conn.) (collectively “debtors”). After filing for bankruptcy, Management filed an amended tax return seeking (and by operation of law receiving) a tentative carryback adjustment tax refund pursuant to 26 U.S.C. § 6411 (also called a…
2Cases cited19 opinions
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Commodity Futures Trading Commission v. WeintraubSupreme Court of the United States · 1985
- Raleigh v. Illinois Department of RevenueSupreme Court of the United States · 2000
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Wilkinson v. CommissionerUnited States Tax Court · 1979
14 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- In Re PT-1 Communications, Inc.United States Bankruptcy Court, E.D. New York · 2009
- Southgate Master Fund, LLC Ex Rel. Montgomery Capital Advisors, LLC v. United StatesDistrict Court, N.D. Texas · 2009
- United States v. Callahan (In Re Callahan)District Court, D. Massachusetts · 2010
- In Re FiberMark, Inc.United States Bankruptcy Court, D. Vermont · 2006
- In Re Pt-1 Communications, Inc.United States Bankruptcy Court, E.D. New York · 2011
4 more not listed; retrieve them via the Exa API.