Legal Opinion

In Re D.C. Sullivan & Co., Inc., Debtor. United States of America v. Robert Robinson, Etc.

Court of Appeals for the First Circuit

Decided March 26, 1991No. 90-1791PublishedCited by 24 opinions

1Opinion of the Court

BOWNES, Senior Circuit Judge.

The primary issue in this bankruptcy appeal is whether the Internal Revenue Service (IRS) should be allowed to recover post-petition interest on a tax claim secured by duly perfected liens. This is a rare case for three reasons. One, it is a bankruptcy case where the debtor became solvent during the course of the bankruptcy proceedings. Two, the appeal of the IRS from the judgment of the district court affirming the decision of the bankruptcy court 1 is unopposed. Three, the bankruptcy petition was filed more than twenty years ago, under the Bankruptcy Act of…

2Cases cited30 opinions

  1. United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
  2. United Sav. Assn. of Tex. v. Timbers of Inwood Forest Associates, Ltd.Supreme Court of the United States · 1988
  3. Vanston Bondholders Protective Committee v. GreenSupreme Court of the United States · 1947
  4. Bruning v. United StatesSupreme Court of the United States · 1964
  5. Nicholas v. United StatesSupreme Court of the United States · 1966

25 more not listed; retrieve them via the Exa API.

3Cited by24 opinions

  1. Fischer Enterprises, Inc. v. Geremia (In Re Kalian)United States Bankruptcy Court, D. Rhode Island · 1995
  2. In Re DeMaggioUnited States Bankruptcy Court, D. New Hampshire · 1994
  3. In Re New Valley Corp.United States Bankruptcy Court, D. New Jersey · 1994
  4. National Labor Relations Board, and Social Services Union Local 535 Seiu, Afl-Cio, Intervenor v. Hanna Boys CenterCourt of Appeals for the Ninth Circuit · 1991
  5. In Re ChiapettaUnited States Bankruptcy Court, E.D. Pennsylvania · 1993

19 more not listed; retrieve them via the Exa API.

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