Legal Opinion
In Re Hamilton Taft & Co., Debtor. Frederick S. Wyle, Trustee in Bankruptcy of Hamilton Taft & Co. v. S & S Credit Co.
Court of Appeals for the Ninth Circuit
Decided May 2, 1995No. 93-15455PublishedCited by 9 opinions
1Opinion of the Court
WILLIAM A. NORRIS, Circuit Judge:
The bankruptcy trustee of debtor Hamilton Taft & Company (Taft) appeals the bankruptcy court’s dismissal of his suit to recover from S & S Company (S & S) payments Taft made to the Internal Revenue Service (IRS) on behalf of S & S. The trustee also appeals the court’s denial of his motion for partial summary judgment. The question presented in both aspects of the appeal is whether the money Taft paid the IRS on behalf of S & S was ever the property of the debtor within the meaning of Bankruptcy Code § 547(b), 11 U.S.C. § 547(b).
I
The relevant facts are not in…
2Cases cited6 opinions
- Begier v. Internal Revenue ServiceSupreme Court of the United States · 1990
- 1 Collier bankr.cas.2d 42, Bankr. L. Rep. P 67,033 Ralph I. Selby, Trustee in Bankruptcy for the Frimberger Corporation v. Ford Motor CompanyCourt of Appeals for the Sixth Circuit · 1979
- In Re New England Fish CompanyCourt of Appeals for the Ninth Circuit · 1984
- Yvonne Moran v. Aetna Life Insurance CompanyCourt of Appeals for the Ninth Circuit · 1989
- Edgar H.W. Lum v. City and County of Honolulu, Edgar H.W. Lum v. City and County of HonoluluCourt of Appeals for the Ninth Circuit · 1992
1 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Redmond v. Ellis County Abstract & Title Co. (In Re Liberty Livestock Co.)United States Bankruptcy Court, D. Kansas · 1996
- Herman v. Moseley (In Re Alamance Knit Fabrics, Inc.)District Court, M.D. North Carolina · 1999
- In Re Hamilton Taft & Co., Debtor. Frederick S. Wyle, Trustee in Bankruptcy of Hamilton Taft & Co. v. S & S Credit Co.Court of Appeals for the Ninth Circuit · 1995
- Morin v. Elmira Water Board (In Re AAPEX Systems, Inc.)United States Bankruptcy Court, W.D. New York · 1999
- Perrino v. Salem, Inc. (In Re Mainely Payroll, Inc.)United States Bankruptcy Court, D. Maine · 1999
4 more not listed; retrieve them via the Exa API.