Legal Opinion

United States v. Arrow Air, Inc. (In Re Arrow Air, Inc.)

District Court, S.D. Florida

Decided February 8, 1989No. 88-1538-CIV, Bankruptcy No. 88-00340-BKC-AJCPublishedCited by 15 opinions

1Opinion of the Court

MEMORANDUM OPINION

SCOTT, District Judge.

The sole issue on appeal is whether the Government is entitled to post-confirmation interest on its priority tax claim, pursuant to Section 1129(a)(9)(C) of the Bankruptcy Code. The bankruptcy court determined that the deferred payment by the debtor of the priority tax claim of the Government after the effective date of the plan was not a “deferred cash payment” within the meaning of § 1129(a)(9)(C) and therefore the United States was not entitled to post-confirmation interest. We reverse.

BACKGROUND

This is an appeal from a Memorandum Decision of the…

2Cases cited5 opinions

  1. United Sav. Assn. of Tex. v. Timbers of Inwood Forest Associates, Ltd.Supreme Court of the United States · 1988
  2. In the Matter of Southern States Motor Inns, Inc., Debtor. United States of America v. Southern States Motor Inns, Inc.Court of Appeals for the Eleventh Circuit · 1983
  3. Matter of Pharmadyne Laboratories, Inc.United States Bankruptcy Court, D. New Jersey · 1985
  4. Matter of Mason and Dixon Lines, Inc.United States Bankruptcy Court, M.D. North Carolina · 1987
  5. In re Arrow Air, Inc.United States Bankruptcy Court, S.D. Florida. · 1988

3Cited by15 opinions

  1. In Re Terex Corporation, Debtor. Terex Corporation v. Metropolitan Life Insurance CompanyCourt of Appeals for the Sixth Circuit · 1993
  2. In Re PearsonUnited States Bankruptcy Court, N.D. Ohio · 1997
  3. In Re Mall at One Associates, L.P.United States Bankruptcy Court, E.D. Pennsylvania · 1995
  4. Everett Assocs. v. Comm'rUnited States Tax Court · 2012
  5. In Re Sanders Coal & Trucking, Inc.United States Bankruptcy Court, E.D. Tennessee · 1991

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