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Legal Opinion

In Re Telephone Co. of Cent. Florida

District Court, M.D. Florida

Decided March 11, 2004No. 6:98-bk-04587-ABBPublishedCited by 7 opinions

1Opinion of the Court

ORDER & JUDGMENT

ARTHUR B. BRISKMAN, Bankruptcy Judge.

This matter came on Debtor, The Telephone Company of Central Florida’s (“TCCF” or “Debtor”) Objection to the Amended Claim filed by the Internal Revenue Service (“IRS” or “Creditor”). The following Findings of Fact and Conclusions of Law are made after considering the pleadings submitted, arguments of counsel and evidence presented.

Findings of Fact

TCCF was an entity that provided communication services from the relevant periods of 1997 until May 26, 1998. Internal Revenue Code § 4291 required TCCF to collect and remit taxes imposed by…

2Cases cited9 opinions

  1. In Re International Horizons, Inc., Debtors, United States of America v. International Horizons, Inc.Court of Appeals for the Eleventh Circuit · 1985
  2. In Re John R. Kolstad, Debtor. United States of America (Internal Revenue Service) v. John R. KolstadCourt of Appeals for the Fifth Circuit · 1991
  3. In Re Harry Gurwitch, Debtor. United States of America v. Harry GurwitchCourt of Appeals for the Eleventh Circuit · 1986
  4. Flight Attendants Against Ual Offset (Faauo) and United Air Lines, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1999
  5. In Re Hanscom Retail Foods, Inc.United States Bankruptcy Court, E.D. Pennsylvania · 1988

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3Cited by7 opinions

  1. IRT Partners, L.P. v. Winn-Dixie Stores, Inc.Court of Appeals for the Eleventh Circuit · 2011
  2. In Re MatthewsUnited States Bankruptcy Court, M.D. Florida · 2004
  3. Ag Venture Financial Services, Inc. v. Montagne (In Re Montagne)United States Bankruptcy Court, D. Vermont · 2009
  4. IRT Partners, L.P. v. Winn-Dixie Stores, Inc. (In Re Winn-Dixie Stores, Inc.)District Court, M.D. Florida · 2009
  5. In Re Jointly Administered Winn-Dixie Stores, Inc.United States Bankruptcy Court, M.D. Florida · 2008

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

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