Legal Opinion
In Re R & T Roofing Structures & Commercial Framing, Inc., Debtor. United States of America, Claimant-Appellant v. Harold Z. Daniel, Trustee-Appellee
Court of Appeals for the Ninth Circuit
Decided January 18, 1990No. 87-2985PublishedCited by 26 opinions
1Opinion of the Court
BRUNETTI, Circuit Judge:
OVERVIEW
The United States appeals from a grant of summary judgment in favor of the debt- or’s trustee in bankruptcy. The bankruptcy court and the district court both held that the government’s pre-petition seizure of the debtor’s only bank account constituted a voidable preferential transfer under the Bankruptcy Code, 11 U.S.C. § 547(b) (1982 and Supp. IV 1986). The government seized the account to satisfy the debtor’s delinquent Federal Insurance Contributions Act (“FICA”) and employee withholding taxes. The government argues that summary judgment should not have been…
2Cases cited24 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- First Nat. Bank of Ariz. v. Cities Service Co.Supreme Court of the United States · 1968
- United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
- T.W. Electrical Service, Inc. v. Pacific Electrical Contractors AssociationCourt of Appeals for the Ninth Circuit · 1987
- Edward Ashton v. Kenneth CoryCourt of Appeals for the Ninth Circuit · 1986
19 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Begier v. Internal Revenue ServiceSupreme Court of the United States · 1990
- In Re Bullion Reserve of North America, a California Corporation, Debtor. Curtis B. Danning, Chapter 7 Trustee v. Michael L. MillerCourt of Appeals for the Ninth Circuit · 1991
- The Depot, Inc. v. Caring for Montanans, Inc.Court of Appeals for the Ninth Circuit · 2019
- Taylor Associates v. Diamant (In Re Advent Management Corp.)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1995
- Arkison v. Frontier Asset Management, LLC (In Re Skagit Pacific Corp.)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2004
21 more not listed; retrieve them via the Exa API.