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Legal Opinion

In the Matter of Jean Barclay Dolard, Bankrupt. William A. McGugin Trustee v. District Director of Internal Revenue

Court of Appeals for the Ninth Circuit

Decided June 6, 1975No. 73-1909PublishedCited by 45 opinions

1Opinion of the Court

OPINION

EAST, Senior District Judge:

THE APPEAL

The Referee in Bankruptcy (Referee) on June 22, 1972, pursuant to Section 2a(2A) of the Bankruptcy Act, as amended in 1966, 11 U.S.C. § ll(a)(2A) [hereinafter ll(a)(2A)], ordered, inter alia, “that . . . [W. A. McGugin, as trustee of the Bankrupt’s estate, (Trustee)] ... is not personally liable for any taxes which hereafter may be assessed against this Estate.” The District Court on review by order dated December 18, 1972, held that the Referee was without jurisdiction to grant declaratory relief and reversed the Referee’s order on the authority…

2Cases cited4 opinions

  1. In the Matter of John West Gwilliam, Bankrupt. John West Gwilliam v. United StatesCourt of Appeals for the Ninth Circuit · 1975
  2. Pottstown Iron Co. v. United StatesSupreme Court of the United States · 1931
  3. In the Matter of Statmaster Corporation, Bankrupt. Larry Gilbert, Trustee, in the Matter of Statmaster Corporation, Bankrupt v. United StatesCourt of Appeals for the Fifth Circuit · 1972
  4. McColgan v. Maier Brewing Co.Court of Appeals for the Ninth Circuit · 1943

3Cited by45 opinions

  1. In the Matter of Randall B. Neavear, Debtor. Randall B. Neavear v. Richard S. Schweiker, Secretary of Health and Human ServicesCourt of Appeals for the Seventh Circuit · 1982
  2. In Re Nordic Village, Inc., Debtor. Internal Revenue Service v. Nordic Village, Inc., David O. Simon, TrusteeCourt of Appeals for the Sixth Circuit · 1991
  3. Pressimone v. Internal Revenue Service (In Re Pressimone)District Court, N.D. New York · 1984
  4. In Re GalvanoUnited States Bankruptcy Court, E.D. New York · 1990
  5. In Re Willington Convalescent Home, Inc., Debtor. Martin W. Hoffman, Trustee v. State of Connecticut, Department of Income Maintenance and State of Connecticut, Department of Health Services, United States of America, Intervenor-Appellee. In Re Edward Zera, Debtor. Martin W. Hoffman, Trustee v. State of Connecticut, Department of Revenue Services, United States of America, Intervenor-AppelleeCourt of Appeals for the Second Circuit · 1988

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