Legal Opinion
In Re Kopf
District Court, E.D. New York
Decided May 1, 1969No. 65-B-310PublishedCited by 10 opinions
1Opinion of the Court
BARTELS, District Judge.
This is a petition for review of Referee Rudin’s decision upon the meaning of the phrase “legally due and owing” in the 1966 amendment to Section 17(a) (1) of the Bankruptcy Act (11 U.S.C.A. § 35(a) (1)), the pertinent portion of which reads:
“Debts Not Affected by a Discharge. (a) A discharge in bankruptcy shall release a bankrupt from all of his provable debts, whether allowable in full or in part, except such as (1) are taxes which became legally due and owing by the bankrupt to the United States or to any State or any subdivision thereof within three years preceding…
2Cases cited8 opinions
- New Jersey v. AndersonSupreme Court of the United States · 1906
- New York v. JersawitSupreme Court of the United States · 1924
- In re Sherwoods, Inc.Court of Appeals for the Second Circuit · 1913
- In the Matter of Connecticut Motor Lines, Inc., Bankrupt. John H. McKeever TrusteeCourt of Appeals for the Third Circuit · 1964
- In Re International Match CorporationCourt of Appeals for the Second Circuit · 1935
3 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Fotochrome, Inc. v. CommissionerUnited States Tax Court · 1972
- Pan American Van Lines v. United StatesCourt of Appeals for the Ninth Circuit · 1979
- Iowa State Department of Social Services v. Morris (In Re Morris)United States Bankruptcy Court, N.D. Iowa · 1981
- In the Matter of Able Roofing & Sheet Metal Company. United States of America v. A. Pope Gordon, TrusteeCourt of Appeals for the Fifth Circuit · 1970
- Di Vincenzo v. New York City Income Tax Bureau (In Re Di Vincenzo)United States Bankruptcy Court, S.D. New York · 1979
5 more not listed; retrieve them via the Exa API.