Legal Opinion
In Re Taylor Tobacco Enterprises, Inc.
District Court, E.D. North Carolina
Decided October 9, 1989No. 88-979-CIV-5PublishedCited by 5 opinions
1Opinion of the Court
ORDER
TERRENCE WILLIAM BOYLE, District Judge.
This matter is before the undersigned judge on appeal by the North Carolina Department of Revenue from an adverse order and memorandum opinion of the United States Bankruptcy Court for the Eastern District of North Carolina. The order in the underlying bankruptcy cause accorded priority status to sales taxes collected by the debtor, but denied priority status to sales taxes that had not been collected by the debtor. This court reviews the bankruptcy court’s legal determinations de novo. Richmond Leasing Co. v. Capital Bank, 762 F.2d 1303, 1307 (5th…
2Cases cited10 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- In Re John Arthur Rosenow v. State of Illinois, Department of Revenue, in Re Robert M. Hull v. State of Illinois, Department of RevenueCourt of Appeals for the Seventh Circuit · 1983
- Tapp v. Fairbanks North Star Borough (In Re Tapp)United States Bankruptcy Court, D. Alaska · 1981
- In Re Darrel v. Shank, Debtor. Darrel v. Shank v. Washington State Department of Revenue, Excise Tax Division, DefendantCourt of Appeals for the Ninth Circuit · 1986
- In Re the Assessment of Additional North Carolina & Orange County Use Taxes Against Village Publishing Corp.Supreme Court of North Carolina · 1984
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3Cited by5 opinions
- Fugitt v. Mississippi Department of Revenue (In re Fugitt)United States Bankruptcy Court, S.D. Mississippi · 2014
- Szostek v. Texas State Comptroller of Public Accounts (In Re Szostek)United States Bankruptcy Court, W.D. Texas · 2010
- McDonough v. Iowa Department of Revenue (In Re McDonough)United States Bankruptcy Court, S.D. Iowa · 2006
- In Re St. HilaireDistrict Court, D. Massachusetts · 1991
- In re Morris Office Outfitters, Inc.United States Bankruptcy Court, D. New Hampshire · 1991