Legal Opinion
In Re ABA Recovery Service, Inc.
United States Bankruptcy Court, S.D. California
Decided January 31, 1990No. 14-05960PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM DECISION
LOUISE DeCARL MALUGEN, Bankruptcy Judge.
The question before the Court is whether the trustee may direct allocation of payments made to the IRS on post-petition trust fund tax liabilities incurred during the Chapter 11 case. Upon due consideration, the Court finds she has authority to permit the trustee to do so where exceptional or special circumstances exist, or it would be equitable to do so.
The Court has jurisdiction to hear this case pursuant to 28 U.S.C. Section 1334, 28 U.S.C. Section 157(b)(1), and General Order 312-D of the United States District Court, Southern…
2Cases cited7 opinions
- Dixon v. United StatesSupreme Court of the United States · 1965
- Fredric C. Muntwyler v. United StatesCourt of Appeals for the Seventh Circuit · 1983
- Amos v. Comm'rUnited States Tax Court · 1966
- In the Matter of Ribs-R-Us, Inc., a Corporation of the State of New Jersey. Appeal of United States of AmericaCourt of Appeals for the Third Circuit · 1987
- In the Matter of a & B Heating & Air Conditioning, Debtor. United States of America v. A & B Heating & Air Conditioning, Inc.Court of Appeals for the Eleventh Circuit · 1987
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3Cited by3 opinions
- Elizabeth Bellus v. United StatesCourt of Appeals for the Ninth Circuit · 1997
- Williams v. Stefan (In Re L & S Industries, Inc.)United States Bankruptcy Court, N.D. Illinois · 1991
- Bellus v. United StatesCourt of Appeals for the Ninth Circuit · 1997