Legal Opinion
In Re Lifescape, Inc.
United States Bankruptcy Court, D. Colorado
Decided November 1, 1985No. 16-14680PublishedCited by 24 opinions
1Opinion of the Court
ORDER REGARDING APPLICATION OF PAYMENTS TO THE INTERNAL REVENUE SERVICE
PATRICIA ANN CLARK, Bankruptcy Judge.
The sole issue before this Court is whether payments to the Internal Revenue Service (IRS) under a confirmed Chapter 11 plan are involuntary payments which the IRS may apply as it sees fit. The debtor, Lifescape, Ltd., asserts that the payments to the IRS are voluntary because they are to be made merely as a response to the filing of a claim. On the other hand, the United States of America urges that the payments are involuntary as they are made pursuant to Court action, i.e., the…
2Cases cited7 opinions
- Norene R. O'Dell v. United States of America and Jack Ruhter, Trustee in BankruptcyCourt of Appeals for the Tenth Circuit · 1964
- Fredric C. Muntwyler v. United StatesCourt of Appeals for the Seventh Circuit · 1983
- Amos v. Comm'rUnited States Tax Court · 1966
- In Re FrostDistrict Court, D. Kansas · 1985
- United States v. De BeradinisDistrict Court, D. Connecticut · 1975
2 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- In the Matter of Ribs-R-Us, Inc., a Corporation of the State of New Jersey. Appeal of United States of AmericaCourt of Appeals for the Third Circuit · 1987
- United States v. Lewis Pepperman, Trustee for Keith T. Sorensen, Keith T. Sorensen, Debtor, Us Trustee, TrusteeCourt of Appeals for the Third Circuit · 1992
- In the Matter of a & B Heating & Air Conditioning, Debtor. United States of America v. A & B Heating & Air Conditioning, Inc.Court of Appeals for the Eleventh Circuit · 1987
- In Re Energy Resources Co., Inc., Debtor. Internal Revenue Service v. Energy Resources Co., Inc., in Re Newport Offshore, Ltd., Debtor. United States of America v. Newport Offshore, Ltd.Court of Appeals for the First Circuit · 1989
- United States v. Technical Knockout Graphics, Inc. (In re Technical Knockout Graphics, Inc.)Court of Appeals for the Ninth Circuit · 1987
19 more not listed; retrieve them via the Exa API.