Legal Opinion
Southeast Waffles, LLC v. United States Department of Treasury/Internal Revenue Service (In Re Southeast Waffles, LLC)
Bankruptcy Appellate Panel of the Sixth Circuit
Decided November 30, 2011No. BAP 11-8012PublishedCited by 16 opinions
1Opinion of the Court
OPINION
MARCI B. McIVOR, Chief Judge.
Southeast Waffles, LLC (“Debtor”) appeals an order of the bankruptcy court granting a motion to dismiss its adversary complaint against the United States Department of Treasury/Internal Revenue Service (“IRS”) pursuant to Federal Rule of Civil Procedure 12(b)(6). In its adversary complaint, the Debtor sought avoidance and recovery of noncompensatory penalty payments made to the IRS pursuant to 11 U.S.C. §§ 548 and 550, as well as the Tennessee Uniform Fraudulent Transfer Act, Tenn.Code Ann. § 66-3-301, et seq. For the reasons that follow, the Panel affirms…
2Cases cited30 opinions
- Bell Atlantic Corp. v. TwomblySupreme Court of the United States · 2007
- Neitzke v. WilliamsSupreme Court of the United States · 1989
- United States v. BoyleSupreme Court of the United States · 1985
- Eidson v. Tennessee Department of Children's ServicesCourt of Appeals for the Sixth Circuit · 2007
- United States v. Energy Resources Co.Supreme Court of the United States · 1990
25 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Southeast Waffles, LLC v. United States Department of TreasuryCourt of Appeals for the Sixth Circuit · 2012
- Mann v. Brown (In re Knight)United States Bankruptcy Court, N.D. Georgia · 2012
- Suhar v. Bruno (In re Neal)Bankruptcy Appellate Panel of the Sixth Circuit · 2012
- Howell v. Fulford (In re Southern Home & Ranch Supply, Inc.)United States Bankruptcy Court, N.D. Georgia · 2014
- Whittaker v. Groves Venture, LLC (In re Bolon)United States Bankruptcy Court, S.D. Ohio · 2015
11 more not listed; retrieve them via the Exa API.