Legal Opinion
Rozel Industries, Inc. v. Internal Revenue Service (In Re Rozel Industries, Inc.)
United States Bankruptcy Court, N.D. Illinois
Decided December 3, 1990No. 15-05088PublishedCited by 31 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
ERWIN I. KATZ, Bankruptcy Judge.
Background:
This case was commenced January 14, 1985, when the debtor, Rozel Industries, filed a voluntary chapter 11 petition in bankruptcy. On February 13, 1989, the debtor filed a Complaint for the Determination of Debtor’s Tax Liability to the Internal Revenue Service. According to the debtor’s complaint, the debtor, Rozel Industries (hereinafter Rozel), incurred a federal income tax liability of $146,832 during the year 1982, which was paid to the Internal Revenue Service (hereinafter “IRS”). During the year 1983, the debtor…
2Cases cited19 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Segal v. RochelleSupreme Court of the United States · 1966
- United States of America on Behalf of Its Agency Internal Revenue Service v. William H. Norton, Carrie W. Norton, F/k/a Carrie A. WoodwardCourt of Appeals for the Third Circuit · 1983
- 16 Collier bankr.cas.2d 1447, Bankr. L. Rep. P 71,794 Braniff Airways, Inc. Debtor and Debtor-In-Possession, and the Official Unsecured Creditors' Committee of Braniff Airways, Inc. v. Exxon Company, U.S.A.Court of Appeals for the Fifth Circuit · 1987
- In Re ContiUnited States Bankruptcy Court, E.D. Virginia · 1985
14 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Aetna Casualty & Surety Co. v. LTV Steel Co. (In re Chateaugay Corp.)Court of Appeals for the Second Circuit · 1996
- Sylvester v. Martin (In Re Martin)United States Bankruptcy Court, N.D. Illinois · 1991
- Himmelspach v. Railcar Specialties, Inc. (In Re R.C.S. Engineered Products Co.)United States Bankruptcy Court, E.D. Michigan · 1994
- Runnels v. Internal Revenue Service (In Re Runnels)United States Bankruptcy Court, E.D. Texas · 1991
- United States Ex Rel. Internal Revenue Service v. Johnson (In Re Johnson)United States Bankruptcy Court, M.D. Georgia · 1991
26 more not listed; retrieve them via the Exa API.