In Re Vermont Fiberglass, Inc.
United States Bankruptcy Court, D. Vermont
1Opinion of the Court
ORDER AND MEMORANDUM DECISION ON DEBTOR’S MOTION TO DETERMINE ALLOCATION OF PROCEEDS TO PAY TAXES
FRANCIS G. CONRAD, Bankruptcy Judge.
The debtor moves this Court for an Order directing the IRS to allocate mortgage proceeds and dividends received by the IRS from the debtor, and from debtor’s trustee to debtor’s “Trust Fund Taxes,” and not to its interest and penalty tax liability to the IRS. 1 Because we find that debtor sufficiently directed the allocation of mortgage proceeds and the IRS did not; and because we find the IRS has failed to produce evidence to require us to exercise our…
2Cases cited59 opinions
- Warth v. SeldinSupreme Court of the United States · 1975
- Simon v. Eastern Kentucky Welfare Rights OrganizationSupreme Court of the United States · 1976
- United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
- Bob Jones University v. United StatesSupreme Court of the United States · 1983
- Slodov v. United StatesSupreme Court of the United States · 1978
54 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Chittenden Trust Co. v. Sebert Lumber, Co. (In Re Vermont Toy Works, Inc.)United States Bankruptcy Court, D. Vermont · 1987
- In Re GalvanoUnited States Bankruptcy Court, E.D. New York · 1990
- In Re Vermont Fiberglass, Inc.District Court, D. Vermont · 1988
- In Re F.A. Dellastatious, Inc.United States Bankruptcy Court, E.D. Virginia · 1990
- In Re Morysville Body Works, Inc.United States Bankruptcy Court, E.D. Pennsylvania · 1988
3 more not listed; retrieve them via the Exa API.