Legal Opinion
In Re Tenna Corporation, Debtor. Charles J. Neuger, Trustee v. United States
Court of Appeals for the Sixth Circuit
Decided September 17, 1986No. 84-3971PublishedCited by 83 opinions
1Opinion of the Court
NATHANIEL R. JONES, Circuit Judge.
The government appeals the district court judgment, 53 B.R. 493, affirming a bankruptcy court judgment that a tax payment made to the Internal Revenue Service is avoided as a preference under 11 U.S.C. § 547 (1982). This case presents the narrow issue concerning the appropriate time for testing the preferential effect of a payment. Both the district court and bankruptcy court concluded that such a payment should be tested as of the date the hearing, on the adversary proceeding is held, thus determining that the tax payment was an avoidable preference. We…
2Cases cited7 opinions
- Lorillard v. PonsSupreme Court of the United States · 1978
- Palmer Clay Products Co. v. BrownSupreme Court of the United States · 1936
- Merrill v. Abbott (In Re Independent Clearing House Co.)United States Bankruptcy Court, D. Utah · 1984
- Tonyan Construction Co. v. McHenry State Bank (In Re Tonyan Construction Co.)United States Bankruptcy Court, N.D. Illinois · 1983
- Pereira v. United States (In Re Rodriguez)United States Bankruptcy Court, E.D. New York · 1985
2 more not listed; retrieve them via the Exa API.
3Cited by83 opinions
- Still v. Rossville Bank (In re Chattanooga Wholesale Antiques, Inc.)Court of Appeals for the Sixth Circuit · 1991
- In Re Lco Enterprises, Debtor. Lincoln Alvarado Patrician Associates, Inc. Lpc Alvarado Phase II v. Edward M. Walsh, TrusteeCourt of Appeals for the Ninth Circuit · 1993
- Lasich v. Estate of Wickstrom (In Re Wickstrom)United States Bankruptcy Court, W.D. Michigan · 1990
- In Re Sufolla, Inc.Court of Appeals for the Ninth Circuit · 1993
- In the Matter of Superior Toy & Manufacturing Company, Incorporated, Also Known as Carter Manufacturing Company, an Illinois Corporation, Debtor. Appeal of Catherine Steege, Not Individually but as Trustee for Superior Toy & Manufacturing Company, IncorporatedCourt of Appeals for the Seventh Circuit · 1996
78 more not listed; retrieve them via the Exa API.