Legal Opinion
Seidle v. United States (In Re Airlift International, Inc.)
District Court, S.D. Florida
Decided May 31, 1990No. Bankruptcy 89-1053-CIVPublishedCited by 12 opinions
1Opinion of the Court
ORDER
MARCUS, District Judge.
THIS CAUSE comes before the Court on an Appeal by the Internal Revenue Service (“IRS”) on behalf of the United States of America, Appellant, from a Final Judgment of the United States Bankruptcy Court for the Southern District of Florida entered March 21, 1989. The Bankruptcy Court granted the Trustee’s (Appellee’s) Motion for Summary Judgment holding that the IRS’s claim for taxes pursuant to 26 U.S.C. § 4971(a) was not entitled to administrative priority under the Bankruptcy Code. In addition, the Court subordinated the IRS’ claim to the claims of the general…
2Cases cited11 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- In the Matter of Consolidated Bancshares, Inc., D/B/A Consolidated Investors, Inc., Debtor. Pierson & Gaylen, Ray & Terrell & Grubbs, Cross- v Creel & Atwood and Jack Bryant, Cross-AppellantsCourt of Appeals for the Fifth Circuit · 1986
- City of New York v. FeiringSupreme Court of the United States · 1941
- In the Matter of Virtual Network Services Corporation, Debtor-Appellee. Appeal of United States of AmericaCourt of Appeals for the Seventh Circuit · 1990
- Matter of ColinUnited States Bankruptcy Court, S.D. New York · 1984
6 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- In Re: Sunnyside Coal CompanyCourt of Appeals for the Tenth Circuit · 1998
- United States v. Mansfield Tire & Rubber Co. (In Re Mansfield Tire & Rubber Co.)District Court, N.D. Ohio · 1990
- In Re CF & I Fabricators of Utah, Inc.United States Bankruptcy Court, D. Utah · 1992
- In Re C-T of Virginia, Inc.United States Bankruptcy Court, W.D. Virginia · 1991
- In Re Cf&I Fabricators Of Utah, Inc.Court of Appeals for the Tenth Circuit · 1995
7 more not listed; retrieve them via the Exa API.