Legal Opinion
Segal v. Rochelle
Supreme Court of the United States
Decided January 31, 1966No. 44PublishedCited by 628 opinions
1Opinion of the CourtJustice Harlan
This case, presenting a difficult question of bankruptcy-law on which the circuits have differed, arises out of the following facts. On September 27, 1961, voluntary bankruptcy petitions were filed in a federal court in Texas by Gerald Segal, Sam Segal, and their business partnership, Segal Cotton Products. A single trustee, Rochelle, was designated to serve in all three proceedings. After the close of that calendar year, loss-carryback tax refunds were sought and obtained from the United States on behalf of Gerald and Sam Segal under Internal Revenue Code § 172. The losses underlying the…
2Cases cited17 opinions
- United States v. Aetna Casualty & Surety Co.Supreme Court of the United States · 1950
- Martin v. National Surety Co.Supreme Court of the United States · 1937
- Goodman v. NiblackSupreme Court of the United States · 1881
- Erwin v. United StatesSupreme Court of the United States · 1878
- United States v. ShannonSupreme Court of the United States · 1952
12 more not listed; retrieve them via the Exa API.
3Cited by628 opinions
- Kokoszka v. BelfordSupreme Court of the United States · 1974
- In the Matter of Daniel J. YONIKUS and Carolyn S. Yonikus, Debtors. Appeal of Daniel J. YONIKUSCourt of Appeals for the Seventh Circuit · 1993
- Lines v. FrederickSupreme Court of the United States · 1970
- In Re Fidelity Mortgage Investors, Debtor. Fidelity Mortgage Investors, Applicant-Appellee v. Camelia Builders, Inc.Court of Appeals for the Second Circuit · 1977
- Robert Robinson, Trustee in Bankruptcy of D. C. Sullivan & Co., Inc. v. Watts Detective Agency, Inc., Daniel Sullivan, Billy R. OtteCourt of Appeals for the First Circuit · 1982
623 more not listed; retrieve them via the Exa API.