Legal Opinion

In Re Hospitality Associates of Laurel

United States Bankruptcy Court, D. New Hampshire

Decided August 21, 1997No. 19-10155PublishedCited by 7 opinions

1Opinion of the Court

MEMORANDUM OPINION

JAMES E. YACOS, Chief Judge.

The principal question presented for decision by the Court in this case relates to whether an unpaid administrative tax liability claim by the Internal Revenue Service, stemming from the chapter 11 stage of this case in 1988, is entitled to include interest running on that claim from that time until the conclusion this year of the succeeding chapter 7 liquidation under the applicable Bankruptcy Code provisions for distribution of a bankruptcy estate. The case presents an important issue of statutory construction when the “plain meaning” of the…

2Cases cited38 opinions

  1. Roe v. WadeSupreme Court of the United States · 1973
  2. United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
  3. Connecticut National Bank v. GermainSupreme Court of the United States · 1992
  4. Griffin v. Oceanic Contractors, Inc.Supreme Court of the United States · 1982
  5. Brown v. Board of EducationSupreme Court of the United States · 1955

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

3Cited by7 opinions

  1. Kopf v. United States Department of Education (In Re Kopf)United States Bankruptcy Court, D. Maine · 2000
  2. United States v. Yellin (In Re Weinstein)Court of Appeals for the First Circuit · 2001
  3. In Re WeinsteinUnited States Bankruptcy Court, D. Massachusetts · 1999
  4. In Re GoodrichUnited States Bankruptcy Court, D. Massachusetts · 1997
  5. United States v. Yellin (In Re Weinstein)Bankruptcy Appellate Panel of the First Circuit · 2000

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

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API