Legal Opinion

Robert K. Morrow, P.C. v. United States (In Re Morris)

United States Bankruptcy Court, D. Oregon

Decided July 9, 1985No. 19-30430PublishedCited by 15 opinions

1Opinion of the Court

MEMORANDUM OPINION

HENRY L. HESS, Jr., Bankruptcy Judge.

The trustee in this involuntary chapter 7 case instituted an adversary proceeding against the United States of America to recover an alleged preference from the Internal Revenue Service.

The complaint alleged, inter alia, that four payments were made to the IRS within 90 days of the filing of the petition herein. Also alleging that these payments enabled the IRS to receive more than it would have in a Chapter 7 proceeding, the trustee prayed that these payments be returned to the estate.

The IRS answered, alleging that it was a fully…

2Cases cited3 opinions

  1. Merrill v. Abbott (In Re Independent Clearing House Co.)United States Bankruptcy Court, D. Utah · 1984
  2. Tidwell v. Atlanta Gas Light Co. (In Re Georgia Steel, Inc.)United States Bankruptcy Court, M.D. Georgia · 1984
  3. Gold Coast Seed Co. v. Beachner Seed Co. (In Re Gold Coast Seed Co.)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1982

3Cited by15 opinions

  1. In Re Magic Circle Energy Corp.United States Bankruptcy Court, W.D. Oklahoma · 1986
  2. First Software Corp. v. Curtis Manufacturing Co. (In Re First Software Corp.)United States Bankruptcy Court, D. Massachusetts · 1988
  3. Iannacone v. Klement Sausage Co. (In Re Hancock-Nelson Mercantile Co.)United States Bankruptcy Court, D. Minnesota · 1991
  4. Southern Commodity Corp. Official Liquidating Committee v. El Campo Rice Milling Co. (In Re Southern Commodity Corp.)United States Bankruptcy Court, S.D. Florida. · 1987
  5. Begier v. United States, Internal Revenue Service (In Re American International Airways, Inc.)United States Bankruptcy Court, E.D. Pennsylvania · 1988

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