Legal Opinion
Harry P. Begier, Jr., Trustee v. United States of America Internal Revenue Service
Court of Appeals for the Third Circuit
Decided July 28, 1989No. 88-1788PublishedCited by 24 opinions
1Opinion of the Court
OPINION OF THE COURT
SCIRICA, Circuit Judge.
This case presents the question whether § 547 of the Bankruptcy Code allows a bankruptcy trustee to avoid as preferential transfers, payments of non-segregated funds to the Internal Revenue Service by the debtor during the pre-bankruptcy petition period in satisfaction of the debtor’s tax withholding obligations.
The Internal Revenue Service appeals from a judgment of the district court upholding a decision of the bankruptcy court permitting appellee Harry P. Begier, Jr., the trustee in bankruptcy of debtor American International Airways, Inc., to…
2Cases cited14 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- Roland J. Kalb v. United States of America, and Third-Party v.jerome L. Herold, Third-PartyCourt of Appeals for the Second Circuit · 1974
- In the Matter of Arthur D. And Patricia Newcomb, Debtors. Thomas J. Carlson, Trustee v. Farmers Home AdministrationCourt of Appeals for the Eighth Circuit · 1984
- Ware v. Chicago & North Western Railway Co.District Court, W.D. Pennsylvania · 1975
- United States v. RandallSupreme Court of the United States · 1971
9 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Begier v. Internal Revenue ServiceSupreme Court of the United States · 1990
- In Re Kulzer Roofing, Inc.United States Bankruptcy Court, E.D. Pennsylvania · 1992
- In Re R & T Roofing Structures & Commercial Framing, Inc., Debtor. United States of America, Claimant-Appellant v. Harold Z. Daniel, Trustee-AppelleeCourt of Appeals for the Ninth Circuit · 1990
- Lease-A-Fleet, Inc. v. Morse Operations, Inc. (In Re Lease-A-Fleet, Inc.)United States Bankruptcy Court, E.D. Pennsylvania · 1992
- Sacred Heart Hospital of Norristown v. E.B. O'Reilly Servicing Corp. (In Re Sacred Heart Hospital of Norristown)United States Bankruptcy Court, E.D. Pennsylvania · 1996
19 more not listed; retrieve them via the Exa API.