Legal Opinion
In Re Ducharmes & Company, Debtor. Ducharmes & Company, Inc. v. State of Michigan, United States of America
Court of Appeals for the Sixth Circuit
Decided July 26, 1988No. 87-1715PublishedCited by 42 opinions
1Per curiam
This is a Chapter 11 bankruptcy case in which the Internal Revenue Service contends that the debtor’s plan of reorganization ought not be allowed to provide that tax payments be allocated first to the “trust fund” portion of the debtor’s pre-pe-tition tax liability. The IRS and the State of Michigan objected to the debtor’s proposed reorganization plan, and the bankruptcy court sustained their objections. The district court subsequently reversed the bankruptcy court’s ruling, and the IRS has appealed. We think the bankruptcy court was correct, and we shall reverse the district court’s…
2Cases cited7 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- Fredric C. Muntwyler v. United StatesCourt of Appeals for the Seventh Circuit · 1983
- United States v. Huckabee Auto Co.Court of Appeals for the Eleventh Circuit · 1986
- Amos v. Comm'rUnited States Tax Court · 1966
- 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
2 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- 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 Re David Michael Fullmer, Debtor, David Michael Fullmer v. United States of America, in Re Peggy Marie McCarty Fullmer, Debtor. Peggy Marie McCarty Fullmer v. United StatesCourt of Appeals for the Tenth Circuit · 1992
- 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
- Fullmer v. United StatesCourt of Appeals for the Tenth Circuit · 1992
- In Re F.A. Dellastatious, Inc.United States Bankruptcy Court, E.D. Virginia · 1990
37 more not listed; retrieve them via the Exa API.