Legal Opinion

Parker v. Saunders (In Re Bakersfield Westar, Inc.)

United States Bankruptcy Appellate Panel for the Ninth Circuit

Decided October 16, 1998No. BAP No. EC-97-1307-RRYJ, Bankruptcy No. 94-11027-B-7K, Adversary No. 96-1137PublishedCited by 24 opinions

1Opinion of the Court

OPINION

RUSSELL, Bankruptcy Judge.

The bankruptcy court denied the chapter 7 1 trustee’s motion for partial summary judgment in a § 548 action against the corporate debtor’s principals and the Internal Revenue Service. The court entered a judgment in favor of all defendants. We REVERSE and REMAND.

I. FACTS

Bakersfield Westar, a California corporation (“Bakersfield”), provided air and ground ambulance services in Kern County, California. Bakersfield’s president, appellee Craig R. Saunders, and his wife, appellee Jodie K. Saunders, co-owned 100% of Bakersfield’s stock as community property.

On…

2Cases cited19 opinions

  1. Begier v. Internal Revenue ServiceSupreme Court of the United States · 1990
  2. Barnhill v. JohnsonSupreme Court of the United States · 1992
  3. Segal v. RochelleSupreme Court of the United States · 1966
  4. In Re Bullion Reserve of North America, a California Corporation, Curtis B. Danning, Chapter 7 Trustee v. Theodore P. BozekCourt of Appeals for the Ninth Circuit · 1988
  5. In the Matter of Harry Stanley Bostwick and Steva Maxine Bostwick, Bankrupts. Harry Stanley Bostwick v. United StatesCourt of Appeals for the Eighth Circuit · 1975

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3Cited by24 opinions

  1. Majestic Star Casino, LLC v. Barden Development, Inc.Court of Appeals for the Third Circuit · 2013
  2. Baldwin v. Kilpatrick (In Re Baldwin)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2000
  3. Bear, Stearns Securities Corp. v. GreddDistrict Court, S.D. New York · 2002
  4. Halverson v. Funaro (In Re Frank Funaro, Inc.)United States Bankruptcy Appellate Panel for the Eighth Circuit · 2001
  5. Official Committee of Unsecured Creditors of Forman Enterprises, Inc. v. Forman (In Re Forman Enterprises, Inc.)United States Bankruptcy Court, W.D. Pennsylvania · 2002

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