Legal Opinion
Allis-Chalmers Corp. v. Goldberg (In Re Hartman Material Handling Systems, Inc.)
United States Bankruptcy Court, S.D. New York
Decided June 8, 1992No. 19-35131PublishedCited by 17 opinions
1Opinion of the Court
DECISION ON REQUEST FOR DECLARATORY RELIEF
BURTON R. LIFLAND, Chief Judge.
INTRODUCTION
This matter is before the Court on a summary judgment motion by Hartman Material Handling Systems, Inc., Allis Chalmers Corporation, d/b/a American Air Filter Company, Inc., et al. (“A-C”). A-C seeks interpretation of this Court’s confirmation order in the former debtor’s bankruptcy case and declaratory relief on the retroactive effect of Internal Revenue Service (“IRS”) regulations interpreting 26 U.S.C. § 269 enacted on January 6, 1992 (the “Regulations” 1 ). The IRS has filed a cross-motion seeking…
2Cases cited22 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Cromwell v. County of SacSupreme Court of the United States · 1877
- Cullen v. MargiottaCourt of Appeals for the Second Circuit · 1987
- United States v. Energy Resources Co.Supreme Court of the United States · 1990
- Harold M. Reynolds v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1988
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3Cited by17 opinions
- Wilshire Courtyard v. California Franchise Tax BoardCourt of Appeals for the Ninth Circuit · 2013
- Holly's, Inc. v. City of Kentwood (In Re Holly's, Inc.)United States Bankruptcy Court, W.D. Michigan · 1994
- In Re Washington Mutual, Inc.United States Bankruptcy Court, D. Delaware · 2011
- Jay Carter Joan H. Carter v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- In Re South Beach Securities, Inc.Court of Appeals for the Seventh Circuit · 2010
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