Legal Opinion
Sonntag v. United States Department of Treasury, Internal Revenue Service (In Re Equipment Fabricators, Inc.)
District Court, D. Arizona
Decided January 30, 1991No. CIV 90-1250 PHX RCB, B-83-00402 PHX RGM, Adv. No. 88-344PublishedCited by 10 opinions
1Opinion of the Court
ORDER
BROOMFIELD, District Judge.
A judgment was entered in this action in favor of Fred Sonntag, plaintiff-appellee, on February 5, 1990. Defendant, the Internal Revenue Service (“IRS”), timely appealed and objected to the disposition of the appeal by the Ninth Circuit Bankruptcy Appellate Panel. After careful review of the parties arguments, the Court now rules.
I. FACTS
The facts are not in dispute. Equipment Fabricators, Inc. filed for Chapter 11 bankruptcy relief on February 10, 1983. David Pauling, the president of the company, was appointed to act as debtor in possession. However, the…
2Cases cited7 opinions
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Slodov v. United StatesSupreme Court of the United States · 1978
- David D. Darring v. Larry Kincheloe, Superintendent of the Washington State PenitentiaryCourt of Appeals for the Ninth Circuit · 1986
- United States v. Energy Resources Co.Supreme Court of the United States · 1990
- Fredric C. Muntwyler v. United StatesCourt of Appeals for the Seventh Circuit · 1983
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- United States v. Lewis Pepperman, Trustee for Keith T. Sorensen, Keith T. Sorensen, Debtor, Us Trustee, TrusteeCourt of Appeals for the Third Circuit · 1992
- In Re Gregory Engine & MacHine Services, Inc.United States Bankruptcy Court, E.D. Texas · 1992
- Locks v. United States TrusteeDistrict Court, W.D. Pennsylvania · 1993
- Matter of Visiting Nurse Ass'n of Tampa Bay, Inc.United States Bankruptcy Court, M.D. Florida · 1991
- In Re Suburban Motor Freight, Inc.District Court, S.D. Ohio · 1993
5 more not listed; retrieve them via the Exa API.