Legal Opinion
United States v. State Street Bank & Trust Co. (In Re Scott Cable Communications, Inc.)
District Court, D. Connecticut
Decided March 9, 2001No. 3:00-r-00001PublishedCited by 9 opinions
1Opinion of the Court
OPINION AND ORDER
THOMPSON, District Judge.
The United States Internal Revenue Service (the “IRS”) filed an adversary proceeding seeking a determination that the debt evidence by certain notes issued by the debtor should be recharacterized as preferred equity or the claims of the note-holders should be equitably subordinated to the IRS’s claim, notwithstanding the fact that a confirmation order in a prior bankruptcy proceeding determined the notes to be secured debt. The appellees, who are the indenture trustee for the note-holders and the issuer of the notes, respectively, moved for summary…
2Cases cited18 opinions
- Mullane v. Central Hanover Bank & Trust Co.Supreme Court of the United States · 1950
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Celotex Corp. v. EdwardsSupreme Court of the United States · 1995
- South Carolina v. KatzenbachSupreme Court of the United States · 1966
- City of New York v. New York, New Haven & Hartford RailroadSupreme Court of the United States · 1953
13 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Oklahoma Ex Rel. Oklahoma Tax Commission v. International Registration Plan, Inc.Court of Appeals for the Tenth Circuit · 2006
- Futter v. Duffy (In re Futter Lumber Corp.)District Court, E.D. New York · 2012
- United States v. State Street Bank & Trust Co.United States Bankruptcy Court, D. Delaware · 2014
- United States v. State Street Bank & Trust Co. (In Re Scott Cable Communications, Inc.)United States Bankruptcy Court, D. Connecticut · 2001
- United States v. State Street Bank and Trust Co.District Court, D. Delaware · 2003
4 more not listed; retrieve them via the Exa API.