Legal Opinion
In Re May Reporting Services, Inc.
United States Bankruptcy Court, D. South Dakota
Decided June 20, 1990No. 19-40095PublishedCited by 21 opinions
1Opinion of the Court
MEMORANDUM DECISION
PEDER K. ECRER, Bankruptcy Judge.
ACTION
This decision adjudicates the secured status and the priority of two lien claimants as to accounts receivable due the debtor. For the below-outlined reasons, the Court finds both lien creditors perfected their liens and the statutory federal tax lien takes priority over a consensual lien in debtor’s accounts receivable 46 days after the tax lien was filed where the accounts receivable did not contractually come into existence until after the 45th day. The Court maintains jurisdiction under 28 U.S.C. § 1334, and this is a core…
2Cases cited44 opinions
- United States v. Kimbell Foods, Inc.Supreme Court of the United States · 1979
- Glass City Bank v. United StatesSupreme Court of the United States · 1945
- United States v. Second National Bank of North MiamiCourt of Appeals for the Second Circuit · 1974
- Michigan v. United StatesSupreme Court of the United States · 1943
- Matter of BeardUnited States Bankruptcy Court, N.D. Indiana · 1990
39 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Bremen Bank and Trust Company v. United StatesCourt of Appeals for the Eighth Circuit · 1997
- In Re WamplerUnited States Bankruptcy Court, D. Kansas · 2006
- Hargrave v. Township of Pemberton (In Re Tabone, Inc.)United States Bankruptcy Court, D. New Jersey · 1994
- In Re HendersonUnited States Bankruptcy Court, W.D. Texas · 1991
- Alliance Capital Management L.P. v. County of Orange (In Re County of Orange)United States Bankruptcy Court, C.D. California · 1995
16 more not listed; retrieve them via the Exa API.