Legal Opinion

In the Matter of Merchants Distilling Corporation, Debtor. Terre Haute First National Bank, Trustee v. United States

Court of Appeals for the First Circuit

Decided December 2, 1959No. 12692PublishedCited by 1 opinion

1Opinion of the Court

CASTLE, Circuit Judge.

The petitioner-appellant, Terre Haute First National Bank, Trustee of Merchants Distilling Corporation in proceedings for reorganization under Chap. X of the Bankruptcy Act, 11 U.S.C.A. § 501 et seq. filed a petition in the District Court for an order clarifying the provisions of the plan of reorganization of the debtor corporation, and of the Court’s order approving consummation of the plan. The Trustee requested clarification so as to show that the lien of the United States of America, respondent-appellee, for excess profits taxes was discharged by the plan, and that…

2Cited by1 opinion

  1. In Re Arctic Enterprises, Inc.United States Bankruptcy Court, D. Minnesota · 1983

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