Legal Opinion
United States v. State Street Bank and Trust Co.
District Court, D. Delaware
Decided December 12, 2003No. 01-4605PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OPINION
PETER J. WALSH, Bankruptcy Judge.
This opinion is with respect to the motion for summary judgment (Doc. # 119) filed by defendant State Street Bank and Trust Company, as Trustee for Junior Subordinated Secured PIK Notes ( the “Trustee”). By this adversary proceeding, the United States of America, on behalf of the Internal Revenue Service (the “IRS”), seeks to either recharacterize or subordinate the claim of the holders of the Junior Subordinated Secured PIK Notes (the “Secured PIK Notes”). For the reasons set forth below, the Court will deny the Trustee’s motion. 1
BACKGROUND
O…
2Cases cited16 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- South Carolina v. KatzenbachSupreme Court of the United States · 1966
- Stoll v. GottliebSupreme Court of the United States · 1938
- In the Matter of Mobile Steel Company, Debtor. Elaine E. Benjamin v. Lester Y. Diamond, as Trustee in Bankruptcy for Mobile Steel, Inc.Court of Appeals for the Fifth Circuit · 1977
- In Re Fred J. Szostek, Denise M. SzostekCourt of Appeals for the Third Circuit · 1989
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3Cited by2 opinions
- United States v. State Street Bank & Trust Co.United States Bankruptcy Court, D. Delaware · 2014
- Sanchez v. Northwest Airlines, Inc.District Court, D. Minnesota · 2010