Legal Opinion

Matter of Lumara Foods of America, Inc.

United States Bankruptcy Court, N.D. Ohio

Decided June 12, 1985No. 19-60395PublishedCited by 40 opinions

1Opinion of the Court

MEMORANDUM OF DECISION

JAMES H. WILLIAMS, Bankruptcy Judge.

Presented for consideration is an application for the payment of administrative expenses filed by the State of Minnesota, Department of Revenue (Minnesota or movant). The application seeks payment of $221,973.52 in post-petition sales and withholding taxes allegedly owed by the debtor. The amount sought represents an accumulation of the taxes due plus accrued penalties and interest thereon.

The debtor, joined by one of its largest creditors, Orange-Co., Inc. (Orange-Co.), has objected to the application primarily on the grounds that the…

2Cases cited22 opinions

  1. United States v. Stauffer Chemical Co.Supreme Court of the United States · 1984
  2. Nicholas v. United StatesSupreme Court of the United States · 1966
  3. Environmental Defense Fund v. Tennessee Valley AuthorityCourt of Appeals for the Sixth Circuit · 1972
  4. Swarts v. HammerSupreme Court of the United States · 1904
  5. United States v. Friendship College, Inc., in Re Friendship College, Inc., DebtorCourt of Appeals for the Fourth Circuit · 1984

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

3Cited by40 opinions

  1. In Re United Trucking Service Inc., a Michigan Corporation, Debtor. United Trucking Service, Inc. v. Trailer Rental Company, Inc.Court of Appeals for the Sixth Circuit · 1988
  2. In Re Mark Anthony Construction, Inc., Debtor. United States of America v. Ian Ledlin, TrusteeCourt of Appeals for the Ninth Circuit · 1989
  3. In Re Grant Broadcasting of Philadelphia, Inc.United States Bankruptcy Court, E.D. Pennsylvania · 1987
  4. In Re AnolikUnited States Bankruptcy Court, D. Massachusetts · 1997
  5. Flatau v. Jackson (In Re Hirsch-Franklin, Enterprises, Inc.)United States Bankruptcy Court, M.D. Georgia · 1986

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

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