Legal Opinion
In the Matter of a & B Heating & Air Conditioning, Debtor. United States of America v. A & B Heating & Air Conditioning, Inc.
Court of Appeals for the Eleventh Circuit
Decided August 4, 1987No. 86-3440PublishedCited by 48 opinions
1Opinion of the Court
HILL, Circuit Judge:
On February 17,1984, the Internal Revenue Service levied upon the assets of A & B Heating & Air Conditioning, Inc. for failure to pay withheld trust fund taxes 1 and other delinquent taxes. Ten days later, A & B Heating filed a petition for reorganization under Chapter 11 of the Bankruptcy Code. The proposed bankruptcy plan provided for the payment of the debtor’s federal tax liability over a period not to exceed six years, with the first payments being allocated towards the trust fund taxes. By paying off the trust fund taxes, the corporate president and sole shareholder…
2Cases cited22 opinions
- Fredric C. Muntwyler v. United StatesCourt of Appeals for the Seventh Circuit · 1983
- United States v. Huckabee Auto Co.Court of Appeals for the Eleventh Circuit · 1986
- Amos v. Comm'rUnited States Tax Court · 1966
- L. Ray Wood v. United StatesCourt of Appeals for the Fifth Circuit · 1987
- In Re FrostDistrict Court, D. Kansas · 1985
17 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- In the Matter of Ribs-R-Us, Inc., a Corporation of the State of New Jersey. Appeal of United States of AmericaCourt of Appeals for the Third Circuit · 1987
- In Re Ducharmes & Company, Debtor. Ducharmes & Company, Inc. v. State of Michigan, United States of AmericaCourt of Appeals for the Sixth Circuit · 1988
- United States v. RyanCourt of Appeals for the Eleventh Circuit · 1995
- Pension Benefit Guaranty Corp. v. LTV Corp. (In Re Chateaugay Corp.)District Court, S.D. New York · 1988
- In Re Energy Resources Co., Inc., Debtor. Internal Revenue Service v. Energy Resources Co., Inc., in Re Newport Offshore, Ltd., Debtor. United States of America v. Newport Offshore, Ltd.Court of Appeals for the First Circuit · 1989
43 more not listed; retrieve them via the Exa API.