Legal Opinion

In Re Ted True, Inc.

United States Bankruptcy Court, N.D. Texas

Decided September 13, 1988No. 19-40762PublishedCited by 8 opinions

1Opinion of the Court

MEMORANDUM OPINION

ROBERT McGUIRE, Chief Judge.

The Houston Pipe Line Company (“HPC”) claims that involuntary payments it made to the Comptroller of Public Accounts of the State of Texas constitute a priority claim in the debtor’s bankruptcy. The Trustee objects on the ground that § 507(d), 11 U.S.C. § 101, et seq., bars HPC’s priority status. The Trustee objects to the priority status of HPC’s claim, stating that HPC, as a subrogee of the State’s tax claim, is not entitled to priority pursuant to § 507(d). HPC contends that it is an assignee of the State’s tax claim through an absolute…

2Cases cited16 opinions

  1. American Surety Co. v. Bethlehem National BankSupreme Court of the United States · 1941
  2. Barwise v. SheppardSupreme Court of the United States · 1936
  3. Rankin v. Alloway (In Re Alloway)United States Bankruptcy Court, E.D. Pennsylvania · 1984
  4. In Re Missionary Baptist Foundation of America, Inc., Debtors, Robert B. Wilson, Trustee v. Brooks Supermarket, Inc.Court of Appeals for the Fifth Circuit · 1982
  5. Woerner v. Farmers Alliance Mutual Insurance (In Re Woerner)United States Bankruptcy Court, D. Kansas · 1982

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3Cited by8 opinions

  1. Creditor's Committee v. Commonwealth, Department of RevenueDistrict Court, D. Massachusetts · 1989
  2. NOVA Information Systems, Inc. v. Premier Operations, Ltd. (In Re Premier Operations)District Court, S.D. New York · 2003
  3. In Re A.D.S.T., Inc.United States Bankruptcy Court, D. Idaho · 1994
  4. Weitz Co. v. Lexington InsuranceDistrict Court, S.D. Iowa · 2013
  5. In Re Mid-American Travel Service, Inc.United States Bankruptcy Court, E.D. Arkansas · 1992

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

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