Legal Opinion
United States of America Internal Revenue Service v. Edwin Paul Wilson, and John W. Guinee, Jr., Trustee-Appellee
Court of Appeals for the Fourth Circuit
Decided October 29, 1992No. 91-1615PublishedCited by 16 opinions
1Opinion of the Court
OPINION
NIEMEYER, Circuit Judge:
We are presented with the question of whether a bankruptcy court has jurisdiction to resolve the tax liability of a debtor in bankruptcy, when the same issue is pending before the United States Tax Court and the automatic stay against the tax court’s proceeding has been lifted.
Objecting to a settlement agreement resolving the debtor’s tax liability, which was reached by the IRS and trustee in bankruptcy and approved by the bankruptcy court, the debtor contends that the bankruptcy court lacked jurisdiction to approve the settlement because (1) before the…
2Cases cited8 opinions
- Mullane v. Central Hanover Bank & Trust Co.Supreme Court of the United States · 1950
- Begier v. Internal Revenue ServiceSupreme Court of the United States · 1990
- In Re Flight Transportation Corporation Securities LitigationCourt of Appeals for the Eighth Circuit · 1984
- St. Paul Fire & Marine Insurance Company v. Roland C. Vaughn, and Gladys G. Vaughn, in Re Roland C. Vaughn and Gladys G. Vaughn A/K/A Gladys Murray, Debtors. Gladys G. Vaughn, A/K/A Gladys Murray Anigroeg Services, Inc. Nucleus Construction, and Roland C. Vaughn v. W. Alan Smith, Jr., Trustee, Gladys C. Vaughn, A/K/A Gladys Murray, and Roland C. Vaughn v. W. Alan Smith, Jr., Trustee Sherwood S. Day, Trustee St. Paul Fire & Marine Insurance CompanyCourt of Appeals for the Fourth Circuit · 1985
- American Principals Leasing Corp. v. United StatesCourt of Appeals for the Ninth Circuit · 1990
3 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- In Re TornheimUnited States Bankruptcy Court, S.D. New York · 1995
- United States v. Walters (In Re Walters)United States Bankruptcy Court, N.D. Indiana · 1994
- Starnes v. United States (In Re Starnes)United States Bankruptcy Court, W.D. North Carolina · 1993
- In Re Pucci Shoes, Incorporated, Debtor. Raymond A. Yancey v. Robert Varner Virginia VarnerCourt of Appeals for the Fourth Circuit · 1997
- Freytag v. CommissionerUnited States Tax Court · 1998
11 more not listed; retrieve them via the Exa API.