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Field v. United States Ex Rel. Internal Revenue Service (In Re Abatement Environmental Resources, Inc.)

Court of Appeals for the Fourth Circuit

Decided June 15, 2004No. 03-1771UnpublishedCited by 8 opinions

1Opinion of the Court

Affirmed by unpublished opinion. Judge GREGORY wrote the opinion, in which Judge KING joined. Judge LUTTIG wrote a separate opinion concurring in the judgment.

OPINION

GREGORY, Circuit Judge:

Abatement Environmental Resources, Inc. (“Abatement” or “Debtor”) filed a petition under Chapter 11 of the Bankruptcy Code (which was later converted to a Chapter 7 action), reporting claims exceeding the assets of the estate. The bankruptcy trustee Scott D. Field (the “Trustee”) instituted an adversary proceeding against the United States Internal Revenue Service (“IRS”) to recover three alleged fraudulent…

2Cases cited19 opinions

  1. Klein v. TabatchnickCourt of Appeals for the Second Circuit · 1979
  2. In Re Anna S. Litton, Debtor. Anna S. Litton, Debtor-Appellant v. Wachovia Bank, Creditorappellee, Jo S. Widener, Trustee-AppelleeCourt of Appeals for the Fourth Circuit · 2003
  3. Apostol v. Anne Arundel CountyCourt of Appeals of Maryland · 1980
  4. Barr & Creelman Mill & Plumbing Supply Co. v. ZollerCourt of Appeals for the Second Circuit · 1940
  5. Oles Envelope Corp. v. OlesCourt of Appeals of Maryland · 1949

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3Cited by8 opinions

  1. United States v. Equipment Acquisition ResourceCourt of Appeals for the Seventh Circuit · 2014
  2. Hovis v. Ducate (In Re Ducate)United States Bankruptcy Court, D. South Carolina · 2007
  3. Zazzali Ex Rel. DBSI Estate Litigation Trust v. Swenson (In Re DBSI, Inc.)United States Bankruptcy Court, D. Delaware · 2012
  4. Furr v. United States Department of Treasury Internal Revenue Service (In Re Pharmacy Distributor Services, Inc.)United States Bankruptcy Court, S.D. Florida. · 2011
  5. Menotte v. United States (In Re Custom Contractors, LLC)United States Bankruptcy Court, S.D. Florida. · 2010

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

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