Legal Opinion
1900 M Restaurant Associates, Inc. v. United States (In Re 1900 M Restaurant Associates, Inc.)
District Court, District of Columbia
Decided January 24, 2005No. Bankruptcy No. 03-00717. Adversary No. 04-10059PublishedCited by 8 opinions
1Opinion of the Court
DECISION REGARDING CROSS-MOTIONS FOR SUMMARY JUDGMENT
S. MARTIN TEEL, JR., Bankruptcy Judge.
The plaintiff, 1900 M Restaurant Associates, Inc., is the debtor in the case, pending under chapter 11 of the Bankruptcy Code (11 U.S.C.), to which this adversary proceeding relates. Its complaint seeks an order compelling the United States of America to have its Internal Revenue Service (“IRS”) consider under § 7122(a) of the Internal Revenue Code (26 U.S.C.) an offer-in-compromise submitted by the debtor to the IRS on IRS Form 656 in January 2004, after the commencement of the bankruptcy case, but…
2Cases cited39 opinions
- Kerr v. United States Dist. Court for Northern Dist. of Cal.Supreme Court of the United States · 1976
- Norton v. Southern Utah Wilderness AllianceSupreme Court of the United States · 2004
- Heckler v. RingerSupreme Court of the United States · 1984
- Norwest Bank Worthington v. AhlersSupreme Court of the United States · 1988
- Grupo Mexicano De Desarrollo, S. A. v. Alliance Bond Fund, Inc.Supreme Court of the United States · 1999
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3Cited by8 opinions
- City of Philadelphia v. Blaylock (In Re Blaylock)United States Bankruptcy Court, E.D. Pennsylvania · 2008
- Hardy v. Ross (In re Hardy)Court of Appeals for the D.C. Circuit · 2018
- 1900 M Restaurant Associates, Inc. v. United States (In Re 1900 M Restaurant Associates, Inc.)District Court, District of Columbia · 2006
- In Re UzialkoUnited States Bankruptcy Court, E.D. Pennsylvania · 2006
- Constitutional Concerns Presented by Proposed Orderly Liquidation Authority Panel, Department of Justice Office of Legal Counsel2010
3 more not listed; retrieve them via the Exa API.