Legal Opinion

Smith v. United States (In Re Holywell Corp.)

United States Bankruptcy Court, S.D. Florida.

Decided April 28, 1988No. 18-22939PublishedCited by 6 opinions

1Opinion of the Court

FINDINGS OF FACT AND CONCLUSIONS OF LAW

SIDNEY M. WEAVER, Bankruptcy Judge.

THIS CAUSE came on before the Court upon the Complaint of the liquidating trustee of the Miami Center Liquidating Trust (the “trust”) against the United States of America (the “government”), the Bank of New York (the “bank”), Theodore Gould (“Gould”), Miami Center Limited Partnership, Miami Center Corporation, Chopin Associates and Holywell Corporation (the “debtors”) for a declaration of the responsibility of the trust to file and/or pay federal income taxes to the government upon gain realized from the sale of real…

2Cases cited16 opinions

  1. In Re Aov Industries, Inc., Hubert R. Bruce, Appeal of Hawley Fuel Coalmart, Inc. And Hawley Fuel Coal, Inc.Court of Appeals for the D.C. Circuit · 1986
  2. United States v. Gordon S. ButtorffCourt of Appeals for the Fifth Circuit · 1985
  3. Claybrook Drilling Company, a Corporation v. Divanco, Inc., and Henry D. Hughes, in the Matter of Divanco, Inc., DebtorCourt of Appeals for the Tenth Circuit · 1964
  4. Holywell Corp. v. Bank of New YorkDistrict Court, S.D. Florida · 1986
  5. In Re Hayball Trucking, Inc.United States Bankruptcy Court, E.D. Michigan · 1986

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3Cited by6 opinions

  1. Holywell Corp. v. SmithSupreme Court of the United States · 1992
  2. Holywell Corp. v. Bank of New York (In Re Holywell Corp.)District Court, S.D. Florida · 1995
  3. Gould v. Comm'rUnited States Tax Court · 2012
  4. Smith v. Bank of New YorkUnited States Bankruptcy Court, S.D. Florida. · 1993
  5. Gould v. Comm'rUnited States Tax Court · 2012

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

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