Legal Opinion
Paul D. Pearlstein, Trustee for Sardis, Inc. v. U.S. Small Business Administration. Appeal of District of Columbia Government
Court of Appeals for the D.C. Circuit
Decided October 14, 1983No. 82-1789PublishedCited by 26 opinions
1Opinion of the Court
Opinion for the Court filed by Circuit Judge FRIEDMAN.
FRIEDMAN, Circuit Judge:
This is an appeal from an order of the United States District Court for the District of Columbia, 27 B.R. 153, giving a perfected lien held by the Small Business Administration (SBA) priority in bankruptcy over a later-perfected lien for unpaid sales taxes of the District of Columbia (District). We reverse.
I
The facts are simple and uncontested. In December 1980, Sardis, Inc., filed a petition in the United States Bankruptcy Court for the District of Columbia for an arrangement under chapter 11 of the Bankruptcy…
2Cases cited27 opinions
- United States v. Kimbell Foods, Inc.Supreme Court of the United States · 1979
- United States v. City of New BritainSupreme Court of the United States · 1954
- Zartman v. First Nat. Bank of WaterlooSupreme Court of the United States · 1910
- City of Richmond v. BirdSupreme Court of the United States · 1919
- Commercial Credit Co. v. DavidsonCourt of Appeals for the Fifth Circuit · 1940
22 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Hasset v. Blue Cross & Blue Shield (In Re O.P.M. Leasing Services, Inc.)United States Bankruptcy Court, S.D. New York · 1985
- In Re John Darnell, Debtor. United States of America v. John Darnell and the Commonwealth of KentuckyCourt of Appeals for the Sixth Circuit · 1987
- Perpetual American Bank, FSB v. District of Columbia (In Re Carlisle Court, Inc.)District Court, District of Columbia · 1983
- In Re Granite Lumber Co.United States Bankruptcy Court, D. Montana · 1986
- Bankr. L. Rep. P 74,068 Richard P. Small, D/B/A Rps Mouldings v. Beverly Bank, an Illinois Banking CorporationCourt of Appeals for the Seventh Circuit · 1991
21 more not listed; retrieve them via the Exa API.