Legal Opinion
Towers v. United States (In Re Feiler)
United States Bankruptcy Court, N.D. California
Decided March 3, 1998No. 11-61361PublishedCited by 8 opinions
1Opinion of the Court
MEMORANDUM DECISION — NOL ELECTION AS FRAUDULENT TRANSFER
DENNIS MONTALI, Bankruptcy Judge.
I. INTRODUCTION
Plaintiff, Edward F. Towers (“Plaintiff”), the Chapter 7 .trustee of the estate of the above-named debtors, James Kenneth Feiler and Carol Elaine Feiler (“Debtors”), filed this adversary proceeding against Defendant, United States of America, Department of Treasury, Internal Revenue Service (“IRS” or “Defendant”), in order to (1) avoid, under 11 U.S.C. § 548(a)(2) 1 as a fraudulent transfer, Debtors’ pre-petition, irrevocable election (the “Election”) to waive the carryback of a net…
2Cases cited25 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Morton v. MancariSupreme Court of the United States · 1974
- United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
- Granfinanciera, S.A. v. NordbergSupreme Court of the United States · 1989
- Begier v. Internal Revenue ServiceSupreme Court of the United States · 1990
20 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Greenspan v. Orrick, Herrington & Sutcliffe LLP (In Re Brobeck, Phleger & Harrison LLP)United States Bankruptcy Court, N.D. California · 2009
- Parker v. Saunders (In Re Bakersfield Westar, Inc.)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1998
- Whitaker v. Mortgage Miracles, Inc. (In Re Summit Place, LLC)United States Bankruptcy Court, W.D. North Carolina · 2002
- Barber v. Dunbar (In Re Dunbar)United States Bankruptcy Court, C.D. Illinois · 2004
- Wood v. Bright (In Re Bright)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1999
3 more not listed; retrieve them via the Exa API.