Legal Opinion

Internal Revenue Service v. Levy

District Court, E.D. Virginia

Decided July 29, 1991No. Civ. A. 91-161-NPublishedCited by 6 opinions

1Opinion of the Court

ORDER

CLARKE, District Judge.

Landbank Equity Corporation and Richmond Equity Corporation filed Chapter 11 bankruptcy petitions in September 1985. Shortly thereafter, the cases were convert ed to Chapter 7 liquidation proceedings, and Laurence H. Levy was appointed Trustee. On May 23, 1990, the IRS filed a Request for Payment of Internal Revenue Taxes and a Proof of Claim for Internal Revenue Taxes. The Trustee objected to the Request and Proof of Claim filed by the IRS. After the IRS and the Trustee filed a stipulation of facts, the Bankruptcy Court conducted a hearing and sustained the…

2Cases cited8 opinions

  1. Pepper v. LittonSupreme Court of the United States · 1939
  2. Manning v. Seeley Tube & Box Co.Supreme Court of the United States · 1950
  3. United States Trust Co. v. HelveringSupreme Court of the United States · 1939
  4. In The Matter Of Fidelity Holding Company, Ltd.Court of Appeals for the Fifth Circuit · 1988
  5. Hazel S. Wisely, of the Estate of William H. Wisely, Deceased v. United StatesCourt of Appeals for the Fourth Circuit · 1990

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3Cited by6 opinions

  1. In Re Landbank Equity Corporation, a Virginia Corporation, Debtor. Internal Revenue Service v. Laurence H. Levy, Trustee, Debera F. ConlonCourt of Appeals for the Fourth Circuit · 1992
  2. In Re Compass Marine Corp.United States Bankruptcy Court, E.D. Pennsylvania · 1992
  3. Bakst v. United States (In Re Katz)United States Bankruptcy Court, S.D. Florida. · 1994
  4. In Re WilhelmUnited States Bankruptcy Court, E.D. Wisconsin · 1994
  5. Carlson v. Internal Revenue ServiceDistrict Court, N.D. Illinois · 1996

1 more not listed; retrieve them via the Exa API.

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