Legal Opinion
Alpa Corp. v. Internal Revenue Service (In Re Alpa Corp.)
United States Bankruptcy Court, D. Utah
Decided May 15, 1981No. 19-21132PublishedCited by 25 opinions
1Opinion of the Court
MEMORANDUM OPINION
RALPH R. MABEY, Bankruptcy Judge.
Alpa Corporation is a small company engaged in the manufacturing of specialized equipment for use in the optical industry. On December 2,1980, the Internal Revenue Service (IRS) levied upon and seized all equipment, inventory and other property on the business premises of Alpa Corporation and thereby terminated its business operations. On December 8, 1980, while the property was still in the possession of the IRS, but before it had been sold or otherwise disposed of, Alpa Corporation filed a Chapter 11 bankruptcy. On December 11, 1980, the…
2Cases cited15 opinions
- Phelps v. United StatesSupreme Court of the United States · 1975
- United States v. Edward I. Eiland, Trustee in Bankruptcy of Sport Coal Company, Inc., a Corporation, BankruptCourt of Appeals for the Fourth Circuit · 1955
- United States v. Cornelius W. SullivanCourt of Appeals for the Third Circuit · 1964
- United States v. Homer Pittman, Helen Jakob, and L. C. ChristensenCourt of Appeals for the Seventh Circuit · 1971
- Bennett v. HunterSupreme Court of the United States · 1870
10 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Bankers Life Insurance v. Alyucan Interstate Corp. (In Re Alyucan Interstate Corp.)United States Bankruptcy Court, D. Utah · 1981
- United States v. Whiting Pools, Inc.Court of Appeals for the Second Circuit · 1982
- In Re SweetwaterUnited States Bankruptcy Court, D. Utah · 1984
- In Re RidingUnited States Bankruptcy Court, D. Utah · 1984
- In Re MoskowitzUnited States Bankruptcy Court, S.D. New York · 1981
20 more not listed; retrieve them via the Exa API.