Legal Opinion
In Re Main Street Beverage Corp.
District Court, D. New Jersey
Decided September 28, 1998No. Civ.A. No. 97-6123(JBS), Bankruptcy Nos. 94-13991 JHW, 94-10204 JHWPublishedCited by 2 opinions
1Opinion of the Court
OPINION
SIMANDLE, District Judge.
This matter is before the court on the appeal by Chrysler Capital Corporation (“Chrysler”) of the November 21, 1997 Order for Distribution of Sales Proceeds of Debtor’s Liquor License of the United States Bankruptcy Court, which provides that the proceeds from the sale of the debtor’s New Jersey liquor license, less certain necessary and reasonable sales expenses, shall be distributed to the Internal Revenue Service (“IRS”) because the IRS’s valid and subsisting federal tax lien has priority over Chrysler’s competing lien interest. Chrysler contends that,…
2Cases cited13 opinions
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- United States & Interstate Commerce Commission v. American Railway Express Co.Supreme Court of the United States · 1924
- Meridian Bank v. Eugene Alten, Marlene Alten, and Thomas J. Subranni, Trustee Eugene and Marlene AltenCourt of Appeals for the Third Circuit · 1992
- Glass City Bank v. United StatesSupreme Court of the United States · 1945
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3Cited by2 opinions
- In re Circle 10 Restaurant, LLCUnited States Bankruptcy Court, D. New Jersey · 2014
- Straffi v. New Jersey (In Re Chris-Don, Inc.)District Court, D. New Jersey · 2004