In Re Gould & Eberhardt Gear MacHinery Corp.
District Court, D. Massachusetts
1Opinion of the Court
MEMORANDUM
CAFFREY, Senior District Judge.
This matter is before the Court on appeal from a decision by the United States Bankruptcy Court, 69 B.R. 944, denying the appellants’ claims for interest on post-petition taxes. The issue presented is whether the Bankruptcy Court erred in ruling that interest on state and federal taxes which became due and payable during the penden-cy of a Chapter 11 proceeding is not entitled to first priority status as an administrative expense of the reorganization. For the reasons stated below, the decision of the Bankruptcy Court is reversed.
The facts are…
2Cases cited12 opinions
- Nicholas v. United StatesSupreme Court of the United States · 1966
- Sexton v. DreyfusSupreme Court of the United States · 1911
- City of New York v. SaperSupreme Court of the United States · 1949
- United States v. Friendship College, Inc., in Re Friendship College, Inc., DebtorCourt of Appeals for the Fourth Circuit · 1984
- In Re Stack Steel & Supply Co.United States Bankruptcy Court, W.D. Washington · 1983
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3Cited by15 opinions
- In Re Allied Mechanical Services, Inc., Debtor. United States of America v. David W. Cranshaw, TrusteeCourt of Appeals for the Eleventh Circuit · 1989
- United States v. Yellin (In Re Weinstein)Court of Appeals for the First Circuit · 2001
- In Re Gould & Eberhardt Gear MacHinery Corporation, Debtor. Appeal of Gould & Eberhardt Gear MacHinery CorporationCourt of Appeals for the First Circuit · 1988
- In Re Mall at One Associates, L.P.United States Bankruptcy Court, E.D. Pennsylvania · 1995
- City of New York, Department of Finance v. R.H. Macy & Co. (In re R.H. Macy & Co.)District Court, S.D. New York · 1994
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