Legal Opinion
Internal Revenue Service v. District of Columbia (In Re WPG, Inc.)
District Court, District of Columbia
Decided August 19, 2002No. Civ.A. 01-2338(RMU)PublishedCited by 18 opinions
1Opinion of the Court
MEMORANDUM OPINION
Affirming the Bankruptcy Court’s Ruling
URBINA, District Judge.
I. INTRODUCTION
This matter comes before the court on an appeal by the Internal Revenue Service (“IRS” or “the appellant”) of a ruling by the U.S. Bankruptcy Court for the District of Columbia, granting summary judgment in favor of the District of Columbia against the IRS. The bankruptcy proceeding involved debtor WPG, Inc. (“WPG”), who declared bankruptcy in late 1999, at which point the IRS and the District of Columbia (“the District” or, along with co-appellee WPG, “the appellees”) filed competing claims for…
2Cases cited12 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Cooter & Gell v. Hartmarx Corp.Supreme Court of the United States · 1990
- United States v. City of New BritainSupreme Court of the United States · 1954
- Parts and Electric Motors, Inc., an Illinois Corporation v. Sterling Electric, Inc., a Delaware CorporationCourt of Appeals for the Seventh Circuit · 1989
7 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Advantage Healthplan, Inc. v. PotterDistrict Court, District of Columbia · 2008
- District of Columbia v. BenderDistrict of Columbia Court of Appeals · 2006
- Foskey v. PLUS PROPERTIES, LLCDistrict Court, District of Columbia · 2010
- Duvall v. BUMBRAYDistrict Court, District of Columbia · 2010
- Hardy v. Ross (In re Hardy)Court of Appeals for the D.C. Circuit · 2018
13 more not listed; retrieve them via the Exa API.