Legal Opinion
United States v. James W. White
Court of Appeals for the Eleventh Circuit
Decided October 11, 2006No. 05-15857PublishedCited by 93 opinions
1Opinion of the Court
ANDERSON, Circuit Judge:
The United States appeals the invalidation of its assessment of a tax liability against James White following confirmation of White’s Chapter 11 bankruptcy plan. We reverse and direct entry of summary judgment for the Government.
I. BACKGROUND
A. Facts
White was president and sole shareholder of WCC, Inc. On May 3, 1993, White filed a petition for reorganization under Chapter 11 of the Bankruptcy Code. The bankruptcy court confirmed his reorganization plan on May 18, 1994. The plan provided that the title and ownership of the estate’s assets would revest in White as of…
2Cases cited13 opinions
- Russello v. United StatesSupreme Court of the United States · 1983
- Borg-Warner Acceptance Corporation v. Alvin Dewayne Hall and Beverly Jane Hall, A/K/A Beverly Jane CantinCourt of Appeals for the Eleventh Circuit · 1982
- Joseph F. Purcell, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1993
- Thomas W. Roberts v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2003
- In Re Harry Gurwitch, Debtor. United States of America v. Harry GurwitchCourt of Appeals for the Eleventh Circuit · 1986
8 more not listed; retrieve them via the Exa API.
3Cited by93 opinions
- United States v. Estelle SteinCourt of Appeals for the Eleventh Circuit · 2018
- Butler v. DirectSAT USA, LLCDistrict Court, D. Maryland · 2015
- United States v. Peter HesserCourt of Appeals for the Eleventh Circuit · 2015
- Florida Dept. of Revenue v. DiazCourt of Appeals for the Eleventh Circuit · 2011
- In Re DraimanUnited States Bankruptcy Court, N.D. Illinois · 2011
88 more not listed; retrieve them via the Exa API.