Legal Opinion
In Re Sunrise Paving, Inc.
United States Bankruptcy Court, D. Maryland
Decided September 3, 1996No. 19-12714Published
1Opinion of the Court
MEMORANDUM OPINION DENYING MOTION TO COMPEL CHAPTER 7 TRUSTEE TO DISTRIBUTE FUNDS TO INTERNAL REVENUE SERVICE
E. STEPHEN DERBY, Bankruptcy Judge.
The Internal Revenue Service (“IRS”) has moved for an order that compels the Chapter 7 Trustee to distribute to it certain funds from the bankruptcy estate. The IRS alleges the Debtor was holding these funds in trust for the IRS at the time it filed its bankruptcy petition. The Chapter 7 Trustee opposes the IRS’s motion.
Under the United States Supreme Court’s decision in Begier v. Internal Revenue Service, 496 U.S. 53, 110 S.Ct. 2258, 110 L.Ed.2d 46…
2Cases cited10 opinions
- Begier v. Internal Revenue ServiceSupreme Court of the United States · 1990
- United States v. RandallSupreme Court of the United States · 1971
- Honey v. United StatesCourt of Appeals for the Eighth Circuit · 1992
- In the Matter of Al Copeland Enterprises, Inc., Debtors. Al Copeland Enterprises, Inc. v. State of TexasCourt of Appeals for the Fifth Circuit · 1993
- Andrew G. Huizinga v. United States of America, & Counterclaim Ralph Scotese Larry L. Vanderbeek, CounterclaimCourt of Appeals for the Sixth Circuit · 1995
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