Legal Opinion
In Re Samoset Associates
United States Bankruptcy Court, D. Maine
Decided September 29, 1981No. 19-10031PublishedCited by 12 opinions
1Opinion of the Court
MEMORANDUM DECISION
CONRAD K. CYR, Bankruptcy Judge.
The court is confronted in these proceedings with close questions concerning the interplay among the Internal Revenue Code, the Uniform Partnership Act, and an obscure provision of the Judicial Code.
Samoset Associates, the partnership-owner of a Maine coast resort hotel, was adjudicated bankrupt on March 28,1978 following an abortive Chapter XII arrangement proceeding. A short time after adjudication, the trustee in bankruptcy deposited $200,-000 received in settlement of certain post-petition litigation. By January 16, 1981, the accrued…
2Cases cited31 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- United States v. BasyeSupreme Court of the United States · 1973
- Nicholas v. United StatesSupreme Court of the United States · 1966
- Helvering v. New York Trust Co.Supreme Court of the United States · 1934
- Palmer v. Webster and Atlas Nat. Bank of BostonSupreme Court of the United States · 1941
26 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- In Re Riverside-Linden Investment Co.United States Bankruptcy Court, S.D. California · 1988
- In Re Hughes Drilling Co.United States Bankruptcy Court, W.D. Oklahoma · 1987
- 11 Collier bankr.cas.2d 1312, Bankr. L. Rep. P 70,223 in the Matter of Cusato Brothers International, Inc., Bankrupt. Great American Bank of Broward County v. James B. McCracken Trustee and State of FloridaCourt of Appeals for the Eleventh Circuit · 1985
- Bezanso v. State, Bureau of Taxation (In Re Warmings A.G. Food Center)District Court, D. Maine · 1985
- Catlin v. Maine, Bureau of Taxation (In Re Sheldon's Inc. of Maine)United States Bankruptcy Court, D. Maine · 1983
7 more not listed; retrieve them via the Exa API.