Legal Opinion
In Re Callery
United States Bankruptcy Court, D. Massachusetts
Decided March 1, 2002No. 19-40347PublishedCited by 7 opinions
1Opinion of the Court
FINDINGS OF FACT AND RULINGS OF LAW
JOEL B. ROSENTHAL, Bankruptcy Judge.
Before the Court for determination are Objections to Proofs of Claim filed by Brian J. Callery (the “Debtor”) relative to income taxes claimed as owed to the United States Internal Revenue Service (“IRS”) and the Massachusetts Department of Revenue (“MDOR”).
I. FINDINGS OF FACT
Between 1994 and 1996, the Debtor was involved in the so-called “diversion” or “gray-market” business whereby he would purchase health and beauty products from producers and manufacturers priced below wholesale value and sell such products to…
2Cases cited27 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Holland v. United StatesSupreme Court of the United States · 1955
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- In Re International Horizons, Inc., Debtors, United States of America v. International Horizons, Inc.Court of Appeals for the Eleventh Circuit · 1985
- In Re Hemingway Transport, Inc., Debtors. Juniper Development Group, Etc. v. Herbert C. Kahn, Etc., (Two Cases) in Re Hemingway Transport, Inc., Debtors. Juniper Development Group, Etc. v. Herbert C. Kahn, Etc., in Re Hemingway Transport, Inc., Debtors. Juniper Development Group, Etc. v. Herbert C. Kahn, Etc.Court of Appeals for the First Circuit · 1993
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3Cited by7 opinions
- In re GalindezUnited States Bankruptcy Court, D. Puerto Rico · 2014
- In re AlonsoUnited States Bankruptcy Court, D. Puerto Rico · 2015
- In re Crane Rental Co.United States Bankruptcy Court, D. Massachusetts · 2006
- In re: Maxon Engineering Services, Inc.United States Bankruptcy Court, D. Puerto Rico · 2006
- In re: Raquel Noemi Figueroa AlonsoUnited States Bankruptcy Court, D. Puerto Rico · 2015
2 more not listed; retrieve them via the Exa API.