Legal Opinion
In the Matter of Brewster-Raymond Company, Bankrupt. United States of America v. Ralph H. Coleman, Trustee in Bankruptcy
Court of Appeals for the Sixth Circuit
Decided April 30, 1965No. 15949_1PublishedCited by 15 opinions
1Opinion of the Court
CECIL, Circuit Judge.
This appeal is from a judgment of the United States District Court for the Northern District of Ohio, denying to the United States of America the right to recover tax penalties and interest on the penalties from the bankrupt estate of Brewster-Raymond Company. The United States of American is the defendant-appellant and Ralph H. Coleman, trustee of the bankrupt company, is the plaintiff-appellee. They will be referred to herein as the Government and the Trustee, respectively.
The facts are largely stipulated by the parties. The bankrupt is an Ohio corporation with its…
2Cases cited17 opinions
- United States v. Munsey Trust Co.Supreme Court of the United States · 1947
- Simonson v. GranquistSupreme Court of the United States · 1962
- United States v. Edward I. Eiland, Trustee in Bankruptcy of Sport Coal Company, Inc., a Corporation, BankruptCourt of Appeals for the Fourth Circuit · 1955
- Goggin v. Division of Labor Law Enforcement of Cal.Supreme Court of the United States · 1949
- Clarke v. LarremoreSupreme Court of the United States · 1902
12 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- United States v. Whiting Pools, Inc.Court of Appeals for the Second Circuit · 1982
- Troy Industrial Catering Service v. State, Department of Treasury, Revenue Division (In Re Troy Industrial Catering Service)United States Bankruptcy Court, E.D. Michigan · 1980
- In Re First Truck Lines, Inc., Debtor. United States of America v. Thomas R. Noland, TrusteeCourt of Appeals for the First Circuit · 1995
- Alpa Corp. v. Internal Revenue Service (In Re Alpa Corp.)United States Bankruptcy Court, D. Utah · 1981
- Wilson v. Internal Revenue Service (In Re Wilson)United States Bankruptcy Court, W.D. Arkansas · 1982
10 more not listed; retrieve them via the Exa API.