Legal Opinion
In Re F.A. Dellastatious, Inc.
United States Bankruptcy Court, E.D. Virginia
Decided November 14, 1990No. 19-30230PublishedCited by 12 opinions
1Opinion of the Court
MEMORANDUM OPINION
MARTIN V.B. BOSTETTER, Jr., Chief Judge.
This matter is before the Court upon the motion of a Chapter 7 corporate debtor, F.A. Dellastatious, Inc. (the “Debtor”), seeking an order directing that ail amounts distributed out of its estate to the Internal Revenue Service (the “IRS”) be allocated first to the Debtor’s trust fund tax liability. The issues raised here are (1) whether a Chapter 7 corporate debtor has standing to request such an order, (2) whether a payment to the IRS out of a Chapter 7 estate constitutes a voluntary payment that may be applied however the Chapter 7…
2Cases cited30 opinions
- Warth v. SeldinSupreme Court of the United States · 1975
- Baker v. CarrSupreme Court of the United States · 1962
- Valley Forge Christian College v. Americans United for Separation of Church and State, Inc.Supreme Court of the United States · 1982
- Simon v. Eastern Kentucky Welfare Rights OrganizationSupreme Court of the United States · 1976
- Moose Lodge No. 107 v. IrvisSupreme Court of the United States · 1972
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3Cited by12 opinions
- In the Matter of Edward Richman Ilene Richman, Debtors. Edward Richman Ilene Richman v. First Woman's BankCourt of Appeals for the First Circuit · 1997
- United States v. Lewis Pepperman, Trustee for Keith T. Sorensen, Keith T. Sorensen, Debtor, Us Trustee, TrusteeCourt of Appeals for the Third Circuit · 1992
- James F. McGuirl and Marlene C. McGuirl v. William D. WhiteCourt of Appeals for the D.C. Circuit · 1996
- In Re PerezUnited States Bankruptcy Court, S.D. Texas · 2006
- In Re I & F Corp.United States Bankruptcy Court, S.D. Ohio · 1998
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