Legal Opinion
In Re John Darnell, Debtor. United States of America v. John Darnell and the Commonwealth of Kentucky
Court of Appeals for the Sixth Circuit
Decided November 24, 1987No. 86-5862PublishedCited by 54 opinions
1Opinion of the Court
RALPH B. GUY, Jr., Circuit Judge.
This appeal presents a question of first impression regarding the statutory construction of § 724 of the Bankruptcy Code, 11 U.S.C. § 724, which controls the distribution of a debtor’s property encumbered by tax liens. The United States District Court for the Western District of Kentucky, affirming the bankruptcy court, ordered the balance of debtor’s property split pro rata between the competing tax liens of the Internal Revenue Service (IRS) and the Kentucky Department of Revenue, despite the fact that the IRS lien was perfected prior to the state lien.…
2Cases cited9 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. City of New BritainSupreme Court of the United States · 1954
- Lerner Stores Corporation v. Electric Maid Bake ShopsCourt of Appeals for the Fifth Circuit · 1928
- Paul D. Pearlstein, Trustee for Sardis, Inc. v. U.S. Small Business Administration. Appeal of District of Columbia GovernmentCourt of Appeals for the D.C. Circuit · 1983
- Staats v. Barry (In Re Barry)United States Bankruptcy Court, S.D. Ohio · 1983
4 more not listed; retrieve them via the Exa API.
3Cited by54 opinions
- In Re Spm Manufacturing CorporationCourt of Appeals for the First Circuit · 1993
- Sumitomo Trust & Banking Co. v. Holly's, Inc. (In Re Holly's, Inc.)United States Bankruptcy Court, W.D. Michigan · 1992
- In Re: Midway Airlines, Inc., Midway Airlines (1987) and Midway Aircraft Engineering, Inc. Debtors-Appellees. Monarch Air Service, Inc. v. Sheldon L. Solow, TrusteeCourt of Appeals for the Seventh Circuit · 2004
- In Re Elmer Walter Dorla Walter, Debtors. United States of America v. John J. Hunter, TrusteeCourt of Appeals for the Sixth Circuit · 1995
- In Re Dow Corning Corp.United States Bankruptcy Court, E.D. Michigan · 1999
49 more not listed; retrieve them via the Exa API.