Legal Opinion
In Re Perlman
United States Bankruptcy Court, S.D. Florida.
Decided November 20, 1995No. 18-25346PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM OPINION
ROBERT A. MARK, Bankruptcy Judge.
The Trustee in this Chapter 7 case seeks to abandon proceeds received from the sales of estate property in order to avoid the potential tax liability triggered by the sales. The issue was presented in a Motion for Leave to Abandon Property of the Estate and for Determination of Tax Liability (“Motion to Abandon”) filed by the Trustee on February 24, 1995. The material facts are uncontested. The legal issues raised by the Motion to Abandon are presented in summary judgment motions filed by the Trustee on August 9, 1995 and by the United States…
2Cases cited9 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- United States v. Robert B. Sutton and Sutton Investments, Inc.Court of Appeals for the Fifth Circuit · 1986
- In the Matter of Richard L. Kochell, Debtor. Appeal of United States of AmericaCourt of Appeals for the Seventh Circuit · 1986
- In Re McGowanUnited States Bankruptcy Court, N.D. Iowa · 1988
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3Cited by4 opinions
- Turner v. United States (In Re Turner)United States Bankruptcy Court, N.D. Alabama · 1996
- In Re WinchUnited States Bankruptcy Court, S.D. Ohio · 1998
- Gladstone v. Bank of America, N.A. (In re Vassau)United States Bankruptcy Court, S.D. California · 2013
- In Re BarkerUnited States Bankruptcy Court, D. Colorado · 2003