Legal Opinion
In Re Federated Department Stores, Inc.
United States Bankruptcy Court, S.D. Ohio
Decided January 8, 1992No. Bankruptcy 1-90-00130PublishedCited by 4 opinions
1Opinion of the Court
FINDINGS OF FACT, OPINION AND CONCLUSIONS OF LAW RE: DEBTORS’ OBJECTION TO CLAIM OF INTERNAL REVENUE SERVICE. (Re: TWIN FAIR)
J. VINCENT AUG, Jr., Bankruptcy Judge.
This action arises from the acquisition by Federated Department Stores, Inc. (“Federated”) of the stock of Twin Fair Distributors Corporation (“TFDC”) in May, 1982. Following this stock purchase, all seven of the TFDC stores acquired by Federated were converted into Gold Circle stores. TFDC continued to operate as a separate subsidiary of Federated for three years following the stock purchase. In April, 1985, Federated liquidated…
2Cases cited22 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- VGS Corp. v. CommissionerUnited States Tax Court · 1977
- In Re PremoUnited States Bankruptcy Court, E.D. Michigan · 1990
- In the Matter of Slodov, Debtor. Ike Slodov, Cross-Appellee v. United States of America on Behalf of the Internal Revenue Service, Cross-AppellantCourt of Appeals for the Sixth Circuit · 1977
- Baton Rouge Supply Co. v. CommissionerUnited States Tax Court · 1961
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3Cited by4 opinions
- In Re Washington Mutual, Inc.United States Bankruptcy Court, D. Delaware · 2011
- Allis-Chalmers Corp. v. Goldberg (In Re Hartman Material Handling Systems, Inc.)United States Bankruptcy Court, S.D. New York · 1992
- United States v. Federated Department Stores, Inc. (In Re Federated Department Stores, Inc.)District Court, S.D. Ohio · 1994
- Elms v. United States (In Re Elms)United States Bankruptcy Court, E.D. Louisiana · 1993