Legal Opinion
California State Board of Equalization v. Official Unsecured Creditors' Committee
Court of Appeals for the Fifth Circuit
Decided February 17, 1988No. 87-1654PublishedCited by 4 opinions
1Opinion of the Court
E. GRADY JOLLY, Circuit Judge:
The State of California seeks recovery of back taxes allegedly owed by Nipak Pipe of Delaware, Inc. (“Nipak”), which is in bankruptcy reorganization under Chapter 11. The bankruptcy court denied relief, holding that, after the Official Unsecured Creditors’ Committee (“Committee”) had presented its evidence in objection to the claim, California failed to substantiate adequately its claim. The State appealed to the district court, contending that the bankruptcy court did not apply the correct standard of proof and, alternatively, erred in its application of the…
2Cases cited7 opinions
- In Re WHET, Inc.United States Bankruptcy Court, D. Massachusetts · 1983
- Howard F. And Mildred E. Keogh v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- Dr. Harry W. Theriault, A/K/A Shiloh, the Bishop of Tellus, Plaintiffs v. Frederick Silber, and Rev. Jack A. Hanberry, DefendantsCourt of Appeals for the Fifth Circuit · 1977
- In Re Avien, Inc.District Court, E.D. New York · 1975
- In the Matter of Avien, Inc., Debtor. The City of New York v. Avien, Inc.Court of Appeals for the Second Circuit · 1976
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- In The Matter Of Fidelity Holding Company, Ltd.Court of Appeals for the Fifth Circuit · 1988
- Lundell v. Anchor Construction Specialists, Inc.Court of Appeals for the Ninth Circuit · 2000
- Bateman v. Southern Development Corp. (In Re Bateman)United States Bankruptcy Court, E.D. Arkansas · 2010
- Northstar Offshore Group, LLCUnited States Bankruptcy Court, S.D. Texas · 2024