Schechter v. Illinois, Department of Revenue (In Re Markos Gurnee Partnership)
United States Bankruptcy Court, N.D. Illinois
1Opinion of the Court
AMENDED MEMORANDUM OF DECISION
EUGENE R. WEDOFF, Bankruptcy Judge.
This adversary proceeding arises from the failure of a Chapter 11 trustee to pay state taxes that he eohected from customers of a hotel and restaurant business owned by the debtors. In a prior adversary proceeding, this court ruled that the unpaid taxes did not constitute a trust fund held for the benefit of the state. State of Illinois v. Steege (In re Markos Gurnee Partnership), 163 B.R. 124 (Bankr.N.D.Ill.1993). In the present proceeding, the Chapter 11 trustee seeks a declaratory judgment that he is not personahy hable for…
2Cases cited49 opinions
- Navarro Savings Assn. v. LeeSupreme Court of the United States · 1980
- In Re Delorean Motor Company, Debtor. David W. Allard, Jr. v. Howard L. Weitzman, an IndividualCourt of Appeals for the Sixth Circuit · 1993
- Barton v. BarbourSupreme Court of the United States · 1881
- Mosser v. DarrowSupreme Court of the United States · 1951
- Puerto Rico v. Russell & Co.Supreme Court of the United States · 1933
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3Cited by42 opinions
- Grant, Konvalinka & Harrison, PC v. BanksCourt of Appeals for the Sixth Circuit · 2013
- Henkel v. Lickman (In Re Lickman)United States Bankruptcy Court, M.D. Florida · 2003
- Wiley v. Mason (In Re Wiley)United States Bankruptcy Court, N.D. Illinois · 1998
- State of Ill., Dept. of Revenue v. SchechterDistrict Court, N.D. Illinois · 1996
- Phoenician Mediterranean Villa, LLC v. Swope (In re J & S Properties, LLC)United States Bankruptcy Court, W.D. Pennsylvania · 2015
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