Legal Opinion
MDFC Equipment Leasing Corp. v. Robbins (In Re Interstate Motor Freight System)
United States Bankruptcy Court, W.D. Michigan
Decided June 25, 1986No. 17-04256PublishedCited by 22 opinions
1Opinion of the Court
REPORT OF A RELATED CASE SECTION 505(a) and THIRD PARTY TAX LIABILITY
LAURENCE E. HOWARD, Bankruptcy Judge.
The defendant United States of America has moved this Court for an order dismissing it as a defendant in this action. The United States contends that this Court does not have jurisdiction to determine the tax liability of a person who is not a debtor.
As one of the subsidiary issues is whether the plaintiff has standing to bring this complaint, this opinion is guided by the principle that it “must accept as true all material allegations of the complaint, and must construe the complaint in…
2Cases cited17 opinions
- Warth v. SeldinSupreme Court of the United States · 1975
- United States v. SherwoodSupreme Court of the United States · 1941
- Richards v. United StatesSupreme Court of the United States · 1962
- Jarecki v. G. D. Searle & Co.Supreme Court of the United States · 1961
- United States v. ShawSupreme Court of the United States · 1940
12 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- In Re Wolverine Radio CompanyCourt of Appeals for the Sixth Circuit · 1991
- Holland Industries, Inc. v. United States (In Re Holland Industries, Inc.)United States Bankruptcy Court, S.D. New York · 1989
- Michigan Employment Security Commission v. Wolverine Radio Co. (In re Wolverine Radio Co.)Court of Appeals for the Sixth Circuit · 1991
- Brandt-Airflex Corp. v. Long Island Trust Co. (In Re Brandt-Airflex Corp.)United States Bankruptcy Court, E.D. New York · 1987
- In Re Vermont Fiberglass, Inc.District Court, D. Vermont · 1988
17 more not listed; retrieve them via the Exa API.