Legal Opinion
In Re Industrial Commercial Electrical, Inc.
District Court, D. Massachusetts
Decided January 27, 2004No. 02-45451 JBR to 02-45453 JBRPublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM OF DECISION REGARDING OBJECTION TO ADMINISTRATIVE CLAIM OF INTERNAL REVENUE SERVICE [# 348]
JOEL B. ROSENTHAL, Bankruptcy Judge.
This matter came before the Court for an evidentiary hearing on the Objection (the “Objection”), originally filed by the Debtors and now prosecuted by the Official Committee of Unsecured Creditors (the “Committee”), to a Request for Payment of Administrative Taxes dated June 18, 2003 (the “Administrative Proof of Claim”) filed by the Internal Revenue Service (“IRS”) in the amount of $347,345.66 because of a tentative tax refund paid to the Debtor under…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Raleigh v. Illinois Department of RevenueSupreme Court of the United States · 2000
- Howard I. Lukens v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1991
- In Re David Michael Fullmer, Debtor, David Michael Fullmer v. United States of America, in Re Peggy Marie McCarty Fullmer, Debtor. Peggy Marie McCarty Fullmer v. United StatesCourt of Appeals for the Tenth Circuit · 1992
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3Cited by1 opinion
- In Re FiberMark, Inc.United States Bankruptcy Court, D. Vermont · 2006