Legal Opinion
Shaine v. United States (In re J.H.I., Inc.)
United States Bankruptcy Court, D. New Jersey
Decided April 17, 1984No. Bankruptcy No. 79-01675Published
1Opinion of the Court
MEMORANDUM OPINION
WILLIAM LIPKIN, Bankruptcy Judge.
The matter in issue before this court relates to a contest between the United States Internal Revenue Service (IRS) and the Trustee, whereby the trustee seeks to reduce a claim filed by the IRS based upon a disallowance by IRS of a carry back loss.
Understandably, the trustee and the IRS have submitted a Stipulation of Facts, because of the inability to develop a complete scenario of events after the initial happening of payment of a tax by a taxpayer and subsequent credit to a different named taxpayer. It is this credit which IRS now refuses…
2Cases cited9 opinions
- Helvering v. Southwest Consolidated Corp.Supreme Court of the United States · 1942
- Milton R. Psaty, and Martin M. Psaty v. United StatesCourt of Appeals for the Third Circuit · 1971
- United States v. Joseph G. LeaseCourt of Appeals for the Second Circuit · 1965
- Reef Corporation v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Reef CorporationCourt of Appeals for the Fifth Circuit · 1966
- Associated MacHine (Formerly Associated MacHine Shop), a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1968
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