Legal Opinion
Carter v. Pickens (In Re Arctic Air Conditioning, Inc.)
United States Bankruptcy Court, E.D. Tennessee
Decided December 14, 1983No. Bankruptcy No. 3-82-01737, Adv. No. 3-83-0681PublishedCited by 10 opinions
1Opinion of the Court
MEMORANDUM
CLIVE W. BARE, Bankruptcy Judge.
In this adversary proceeding, the plaintiff trustee seeks to recover a preference from the defendant, 11 U.S.C.A. § 547(b) (1979), in the sum of $10,745.14. The facts are not in dispute and are fully set forth in defendant’s brief.
Defendant, Peg Pickens, is the widow of the president and majority shareholder of the debtor corporation, Arctic Air Conditioning, Inc.
In August 1982, the debtor was confronted by the Internal Revenue Service of the United States, concerning payment of taxes owed by the debtor corporation. The IRS threatened to attach the…
2Cases cited1 opinion
- National City Bank of NY v. HotchkissSupreme Court of the United States · 1913
3Cited by10 opinions
- Shapiro v. Secretary of Health & Human ServicesUnited States Court of Federal Claims · 2011
- Coco v. Eli Haddad Corp. (In Re Coco)United States Bankruptcy Court, S.D. New York · 1986
- Waldschmidt v. Ranier (In Re Fulghum Construction Corp.)District Court, M.D. Tennessee · 1987
- Pine Top Insurance v. Bank of America National Trust & Savings Ass'nCourt of Appeals for the Seventh Circuit · 1992
- Pine Top Insurance Company, in Liquidation, an Insolvent Illinois Corporation v. Bank of America National Trust and Savings Association, a California Corporation, Pine Top Insurance Company, in Liquidation, an Insolvent Illinois Corporation v. Century Indemnity Company, a Connecticut Corporation, and Bank of America National Trust and Savings Association, a California CorporationCourt of Appeals for the Seventh Circuit · 1992
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