Matter of Unimet Corp.
United States Bankruptcy Court, N.D. Ohio
1Opinion of the Court
FINDINGS AND CONCLUSIONS RE: OBJECTION TO CLAIM NO. 441
JAMES H. WILLIAMS, Bankruptcy Judge.
The Chapter 11 debtor and debtor in possession, Unimet Corporation, fka The Union Metal Manufacturing Company (Uni-met), has objected to the $830,444.91 proof of claim, as amended, filed by the United States of America on behalf of the Internal Revenue Service (IRS or government). The IRS claim asserts liabilities for 1979 to 1983 corporate income taxes, 1984 and 1985 Federal Insurance Contribution Act (FICA) taxes, 1984 Federal Unemployment Tax Act (FUTA) taxes, interest on all unpaid taxes up to the…
2Cases cited19 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- United States v. RindskopfSupreme Court of the United States · 1882
- United States v. Felix Benitez RexachCourt of Appeals for the First Circuit · 1973
- Jack Daniel Distillery, Lem Motlow, Prop., Inc. v. The United StatesUnited States Court of Claims · 1967
- Alfred M. Sinder, Cross-Appellee v. United States of America, Cross-Appellant, and Angelo Ventrone, Third-PartyCourt of Appeals for the Third Circuit · 1981
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- In Re Melgar Enterprises, Inc.United States Bankruptcy Court, E.D. New York · 1993
- Matter of Mansfield & Tire Rubber Co., Inc.United States Bankruptcy Court, N.D. Ohio · 1987
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