Legal Opinion
In Re B & P Enterprises, Inc.
United States Bankruptcy Court, W.D. Tennessee
Decided August 22, 1986No. 19-21686PublishedCited by 18 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
DAVID S. KENNEDY, Bankruptcy Judge.
In these jointly administered Chapter 11 cases the above-named debtors seek, in pertinent part here, to allocate payments under a joint Chapter 11 reorganization plan to the Internal Revenue Service (“I.R.S.”) so that the “trust fund” portion of the I.R.S.’ claim will be credited first until paid in full. I.R.S. objects to such treatment.
BACKGROUND
Although the record of this proceeding is sparse, the case record as a whole reflects that on October 18,1984, the debtor, B & P Enterprises, Inc., filed an original, voluntary petition under…
2Cases cited18 opinions
- Norene R. O'Dell v. United States of America and Jack Ruhter, Trustee in BankruptcyCourt of Appeals for the Tenth Circuit · 1964
- Fredric C. Muntwyler v. United StatesCourt of Appeals for the Seventh Circuit · 1983
- Amos v. Comm'rUnited States Tax Court · 1966
- In Re FrostDistrict Court, D. Kansas · 1985
- In the Matter of Avildsen Tools & MacHine Inc., a Delaware Corporation, Debtor-Appellant. Edward B. Avildsen and Morton Balon v. United StatesCourt of Appeals for the Seventh Circuit · 1986
13 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- In the Matter of Ribs-R-Us, Inc., a Corporation of the State of New Jersey. Appeal of United States of AmericaCourt of Appeals for the Third Circuit · 1987
- In the Matter of a & B Heating & Air Conditioning, Debtor. United States of America v. A & B Heating & Air Conditioning, Inc.Court of Appeals for the Eleventh Circuit · 1987
- In Re Energy Resources Co., Inc., Debtor. Internal Revenue Service v. Energy Resources Co., Inc., in Re Newport Offshore, Ltd., Debtor. United States of America v. Newport Offshore, Ltd.Court of Appeals for the First Circuit · 1989
- In Re Tentex Marine, Inc.United States Bankruptcy Court, W.D. Tennessee · 1988
- In Re Vermont Fiberglass, Inc.United States Bankruptcy Court, D. Vermont · 1987
13 more not listed; retrieve them via the Exa API.