Legal Opinion
Illinois, Department of Revenue v. Steege (In Re Markos Gurnee Partnership)
United States Bankruptcy Court, N.D. Illinois
Decided December 7, 1993No. 18-33048PublishedCited by 14 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
EUGENE R. WEDOFF, Bankruptcy Judge.
This adversary proceeding puts into question whether two tax laws of the State of Illinois — the Hotel Operators’ Occupation Tax Act and the Use Tax Act — create trusts in funds collected pursuant to their terms. The question arises in the bankruptcy of three related entities that owned a hotel and a restaurant business. The eases began in Chapter 11 of the Bankruptcy Code, and the business was operated for a time by a Chapter 11 trustee. The Chapter 11 trustee did not pay all of the taxes that became due under the two state tax laws.…
2Cases cited26 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Butner v. United StatesSupreme Court of the United States · 1979
- Katchen v. LandySupreme Court of the United States · 1966
- Begier v. Internal Revenue ServiceSupreme Court of the United States · 1990
21 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- First American Title Insurance Co. v. CombsTexas Supreme Court · 2008
- Schechter v. Illinois, Department of Revenue (In Re Markos Gurnee Partnership)United States Bankruptcy Court, N.D. Illinois · 1995
- City of Farrell v. Sharon Steel Corp.Court of Appeals for the Third Circuit · 1994
- State of Ill., Dept. of Revenue v. SchechterDistrict Court, N.D. Illinois · 1996
- In Re Markos Gurnee PartnershipUnited States Bankruptcy Court, N.D. Illinois · 1997
9 more not listed; retrieve them via the Exa API.