Legal Opinion
Towers v. United States, Internal Revenue Service (In Re Pacific-Atlantic Trading Co.)
District Court, N.D. California
Decided July 6, 1993No. C-93-0838 FMSPublishedCited by 6 opinions
1Opinion of the Court
ORDER ON BANKRUPTCY APPEAL
FERN M. SMITH, District Judge.
BACKGROUND
On September 15, 1988, an involuntary petition under Chapter 7 of the Bankruptcy Code was filed against Pacific Atlantic Trading Company (“PATCO”). On October 31, 1988, an Order for Relief was granted thereunder and an interim Trustee was appointed; the Order for Relief and Appointment of Trustee was entered on November 2, 1988 in the Bankruptcy Court docket. PATCO’s 1988 taxable year for federal income tax purposes ended on December 31, 1988. PAT-CO’s federal income tax return was due March 15, 1989.
On February 8, 1991, the…
2Cases cited8 opinions
- In Re Mark Anthony Construction, Inc., Debtor. United States of America v. Ian Ledlin, TrusteeCourt of Appeals for the Ninth Circuit · 1989
- United States v. RedmondDistrict Court, D. Kansas · 1984
- Razorback Ready-Mix Concrete Co. v. United States (In Re Razorback Ready-Mix Concrete Co.)United States Bankruptcy Court, E.D. Arkansas · 1984
- Matter of Lumara Foods of America, Inc.United States Bankruptcy Court, N.D. Ohio · 1985
- Yamaha Motor Corporation U.S.A. And Yamaha Parts Distributors, Incorporated v. Shadco, Inc., D/B/A Cycle EmpireCourt of Appeals for the Eighth Circuit · 1985
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- In Re JohnsonUnited States Bankruptcy Court, D. Massachusetts · 1995
- Towers ex rel. Pacific Atlantic Trading Co. v. United States (In re Pacific-Atlantic Trading Co.)Court of Appeals for the Ninth Circuit · 1995
- Missouri Department of Revenue v. L.J. O'Neill Shoe Co. (In re L.J. O'Neill Shoe Co.)Court of Appeals for the Eighth Circuit · 1995
- In Re Pacific-Atlantic Trading CompanyCourt of Appeals for the Ninth Circuit · 1995
- In Re L.J. O'neill Shoe CompanyCourt of Appeals for the Eighth Circuit · 1995
1 more not listed; retrieve them via the Exa API.