In Re Technical Knockout Graphics, Inc.
United States Bankruptcy Appellate Panel for the Ninth Circuit
1Opinion of the Court
OPINION
ROBERT G. MOOREMAN, Bankruptcy Judge:
This appeal arises from an order by the bankruptcy court designating the allocation of payments by the debtor to the U.S. on behalf of the Internal Revenue Service (“IRS”), in order to partially satisfy outstanding tax liabilities. The IRS challenges the order on the contention that payments made while in bankruptcy require court action and approval, resulting in the payments being construed as involuntary payments. IRS policies have adopted common law principles which provide for a distinction between voluntary and involuntary payments. A taxpayer…
2Cases cited15 opinions
- Pepper v. LittonSupreme Court of the United States · 1939
- In Re American Mariner Industries, Inc., Debtor. Crocker National Bank v. American Mariner Industries, Inc., Debtor-AppelleeCourt of Appeals for the Ninth Circuit · 1984
- 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
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3Cited by16 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 Re RidgleyUnited States Bankruptcy Court, D. Oregon · 1987
- In Re ColeUnited States Bankruptcy Appellate Panel for the Ninth Circuit · 1988
- United States v. Technical Knockout Graphics, Inc. (In re Technical Knockout Graphics, Inc.)Court of Appeals for the Ninth Circuit · 1987
- Imperial Coronado Partners, Ltd. v. Home Federal Savings & Loan Ass'n (In Re Imperial Coronado Partners, Ltd.)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1989
11 more not listed; retrieve them via the Exa API.