Legal Opinion
In Re: Custom Distribution Services Inc., Debtor City of Perth Amboy v. Custom Distribution Services, Inc
Court of Appeals for the Third Circuit
Decided August 17, 2000No. 99-5082PublishedCited by 36 opinions
1Opinion of the Court
OPINION OF THE COURT
ROTH, Circuit Judge:
This case involves a determination of a debtor’s right to receive a refund and offset of certain real property taxes under the Bankruptcy Code. The District Court affirmed the Bankruptcy Court’s redeter-mination of Custom Distribution Services’ (“Custom”) real estate tax liability and order of refund and offset of any overpayment of those taxes. The City of Perth Amboy (City) appealed, contending that the Bankruptcy Court did not have jurisdiction to entertain Custom’s claim for refund and offset because Custom did not “properly request” refunds prior…
2Cases cited39 opinions
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- United States v. DalmSupreme Court of the United States · 1990
- F.M.C. Stores Co. v. Borough of Morris PlainsSupreme Court of New Jersey · 1985
- In Re Trans World Airlines, Incorporated, Debtor. Interface Group-Nevada, Incorporated v. Trans World Airlines, Incorporated. Thomas E. Ross, Trustee. In Re Trans World Airlines, Incorporated, Debtor. Interface Group-Nevada, Incorporated v. Trans World Airlines, Incorporated, Thomas E. Ross, TrusteeCourt of Appeals for the Third Circuit · 1998
- Aetna Life Insurance Co. v. City of NewarkSupreme Court of New Jersey · 1952
34 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- In Re: Roger Pransky, Debtor Internal Revenue Service v. Roger PranskyCourt of Appeals for the Third Circuit · 2003
- Liebersohn v. Internal Revenue Service (In re C.F. Foods, L.P.)United States Bankruptcy Court, E.D. Pennsylvania · 2001
- Central Valley AG Enterprises v. United StatesCourt of Appeals for the Ninth Circuit · 2008
- Donald Wayne Bush v. United StatesCourt of Appeals for the Seventh Circuit · 2019
- In Re Hechinger Investment Co. of Delaware, Inc.United States Bankruptcy Court, D. Delaware · 2000
31 more not listed; retrieve them via the Exa API.