Legal Opinion

Liebersohn v. Internal Revenue Service (In re C.F. Foods, L.P.)

United States Bankruptcy Court, E.D. Pennsylvania

Decided August 3, 2001No. Bankruptcy No. 99-15996 KJC; Adversary No. 00-451PublishedCited by 33 opinions

1Opinion of the Court

MEMORANDUM OPINION

KEVIN J. CAREY, Bankruptcy Judge.

An involuntary chapter 7 bankruptcy petition was filed against C.F. Foods, L.P. on May 6, 1999.1 An order for relief was *74entered on July 1, 1999 and the chapter 7 trustee was appointed as interim trustee on July 15, 1999. On June 20, 2000, the trustee filed an adversary proceeding against the Internal Revenue Service (“IRS”) to recover pre-petition payments made by the debtor to the IRS on the theory that the payments were fraudulent transfers. The trustee’s complaint was amended twice to add Edward Stillman, Patrick Stillman, Karen Stillman…

2Cases cited26 opinions

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  3. Seminole Tribe of Florida v. FloridaSupreme Court of the United States · 1996
  4. United States v. TestanSupreme Court of the United States · 1976
  5. United States v. SherwoodSupreme Court of the United States · 1941

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3Cited by33 opinions

  1. Thomas D. Stalnaker, Trustee v. Dlc, Ltd., a Nebraska Corporation Dlc Family Trust, Ltd., a Nebraska CorporationCourt of Appeals for the Eighth Circuit · 2004
  2. Stalnaker v. DLC, Ltd. (In Re DLC, Ltd.)United States Bankruptcy Appellate Panel for the Eighth Circuit · 2003
  3. Finkel v. Polichuk (In re Polichuk)United States Bankruptcy Court, E.D. Pennsylvania · 2014
  4. In Re: Custom Contractors, LLC, Deborah C. Menotte v. United StatesCourt of Appeals for the Eleventh Circuit · 2014
  5. Zazzali v. United States (In Re DBSI, Inc.)Court of Appeals for the Ninth Circuit · 2017

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