Trustees of the Trism Liquidating Trust v. Internal Revenue Service (In Re Trism, Inc.)
United States Bankruptcy Appellate Panel for the Eighth Circuit
1Opinion of the Court
SCHERMER, Bankruptcy Judge.
The Trustees of the Trism Liquidating Trust (“Trustees”) appeal the bankruptcy court1 order which classified the claim of the Internal Revenue Service (“IRS”) arising out of an obligation imposed under 26 U.S.C. § 44812 as an excise tax entitled to priority treatment under 11 U.S.C. § 507(a)(8)(E).3 We have jurisdiction over this appeal from the final order of the bankruptcy court. See 28 U.S.C. § 158(b). For the reasons set forth below, we affirm.
ISSUE
The issue on appeal is whether the bankruptcy court erred in concluding that the monetary obligation imposed by…
2Cases cited16 opinions
- National Cable Television Assn., Inc. v. United StatesSupreme Court of the United States · 1974
- New Jersey v. AndersonSupreme Court of the United States · 1906
- United States v. La FrancaSupreme Court of the United States · 1931
- United States v. Reorganized CF&I Fabricators of Utah, Inc.Supreme Court of the United States · 1996
- Patton v. BradySupreme Court of the United States · 1902
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3Cited by13 opinions
- In Re National Steel Corp.United States Bankruptcy Court, N.D. Illinois · 2005
- In Re: United Healthcare System, Inc., Debtor the Reconstituted Committee of Unsecured Creditors of the United Healthcare System, Inc. v. State of New Jersey Department of LaborCourt of Appeals for the Third Circuit · 2005
- Quiroz v. Michigan (In Re Quiroz)United States Bankruptcy Court, E.D. Michigan · 2011
- Fagan v. Collection Division, Michigan Department of Treasury (In Re Fagan)United States Bankruptcy Court, E.D. Michigan · 2012
- Robert M. Hallmark & Associates, Inc. v. Athens/Alpha Gas Corp. (In re Athens/Alpha Gas Corp.)United States Bankruptcy Appellate Panel for the Eighth Circuit · 2005
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