Silverman v. Johnson Controls, Inc. (In Re Sigmund London, Inc.)
United States Bankruptcy Court, E.D. New York
1Opinion of the Court
DECISION ON MOTION FOR SUMMARY JUDGMENT
MARVIN A. HOLLAND, Bankruptcy Judge:
Kenneth P. Silverman, the Chapter 7 trustee of the estate of Sigmund London, Inc., (hereinafter “Trustee”), filed a motion for a summary judgment pursuant to Fed. R.Civ.P. 56 as made applicable by Fed. R.Bankr.P. 7056 against the Internal Revenue Service (hereinafter “IRS”) declaring that he is entitled to the sum of $27,000 owed by Johnson Controls to the Debtor and that was subject to a pre-petition tax levy pursuant to 26 U.S.C. § 6331. We find in favor of the IRS and hold that it is entitled to the aforementioned…
2Cases cited27 opinions
- United States v. Nordic Village, Inc.Supreme Court of the United States · 1992
- United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- Barnhill v. JohnsonSupreme Court of the United States · 1992
- G. M. Leasing Corp. v. United StatesSupreme Court of the United States · 1977
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