Legal Opinion

Still v. United States (In Re W.L. Jackson Manufacturing Co.)

United States Bankruptcy Court, E.D. Tennessee

Decided June 7, 1985No. Bankruptcy No. 1-81-01952, Adv. No. 1-84-0046PublishedCited by 14 opinions

1Opinion of the Court

MEMORANDUM

RALPH H. KELLEY, Bankruptcy Judge.

The bankruptcy trustee for W.L. Jackson Company (Jackson) brought this action against the Internal Revenue Service (IRS) to recover a tax refund. In early October, 1981, Jackson filed a petition in bankruptcy for reorganization under chapter 11 of the Bankruptcy Code. The case continued as a reorganization until March, 1983, when it was converted to a liquidation case under chapter 7 of the Bankruptcy Code. The refund is for overpayment of both prepetition and postpetition taxes, by which the court means taxes for periods before filing of the…

2Cases cited11 opinions

Segal v. RochelleSupreme Court of the United States · 1966
United States of America on Behalf of Its Agency Internal Revenue Service v. William H. Norton, Carrie W. Norton, F/k/a Carrie A. WoodwardCourt of Appeals for the Third Circuit · 1983
United States v. Friendship College, Inc., in Re Friendship College, Inc., DebtorCourt of Appeals for the Fourth Circuit · 1984
In Re Braniff Airways, Inc.United States Bankruptcy Court, N.D. Texas · 1984
Cooper-Jarrett, Inc. v. Central Transport, Inc.Court of Appeals for the Third Circuit · 1984

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

3Cited by14 opinions

Rozel Industries, Inc. v. Internal Revenue Service (In Re Rozel Industries, Inc.)United States Bankruptcy Court, N.D. Illinois · 1990
United States Ex Rel. Internal Revenue Service v. Johnson (In Re Johnson)United States Bankruptcy Court, M.D. Georgia · 1991
In Re General Polymerics Corp.United States Bankruptcy Court, D. Connecticut · 1985
In Re Garfinckels, Inc.District Court, District of Columbia · 1996
Sticka v. Mellon Bank (DE) Natl. Assoc. (In Re Martin)United States Bankruptcy Court, D. Oregon · 1994

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