Legal Opinion
Robinson v. United States Ex Rel. Internal Revenue Service (In Re Carolina Resort Motels, Inc.)
United States Bankruptcy Court, D. South Carolina
Decided July 26, 1985No. 14-05361PublishedCited by 10 opinions
1Opinion of the Court
MEMORANDUM OPINION
RUFUS W. REYNOLDS, Bankruptcy Judge.
THESE MATTERS came on to be heard and were heard by the Honorable Rufus W. Reynolds, U.S. Bankruptcy Judge, on June 13, 1985, upon the complaints of Mr. William E.S. Robinson, Trustee, seeking to avoid the tax liens of the Internal Revenue Service (IRS) and the South Carolina Employment Security Commission as voidable preferences under Section 547(b) of the Bankruptcy Code (11 U.S.C. Section 547(b)) and upon the motion by the IRS to dismiss the complaint for failure to state a cause of action and upon the answer filed by the South Carolina…
2Cases cited4 opinions
- Matter of Community Hosp. of Rockland CountyUnited States Bankruptcy Court, S.D. New York · 1981
- Gilbert v. Gem City Savings Ass'n (In Re Hale)United States Bankruptcy Court, S.D. Ohio · 1981
- In Re CastilloUnited States Bankruptcy Court, S.D. New York · 1980
- In Re PDQ Copy Center, Inc.United States Bankruptcy Court, S.D. New York · 1982
3Cited by10 opinions
- In Re ReedUnited States Bankruptcy Court, D. Hawaii · 1991
- In Re J.B. Winchells, Inc.United States Bankruptcy Court, E.D. Pennsylvania · 1989
- In Re Bankruptcy Estate of Markair, Inc., Debtor. William Barstow, III v. United States Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 2002
- Matter of ReedUnited States Bankruptcy Court, N.D. Georgia · 1993
- Ducote v. United States, Department of the Treasury, Internal Revenue Service (In Re De La Vergne)United States Bankruptcy Court, E.D. Louisiana · 1993
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