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UNITED STATES v. ENERGY RESOURCES CO.

No. 89-255.

495 U.S. 545 (1990)

UNITED STATES v. ENERGY RESOURCES CO., INC., ET AL.

Supreme Court of United States.

Decided May 29, 1990

Attorney(s) appearing for the Case

Alan I. Horowitz argued the cause for the United States. With him on the briefs were Solicitor General Starr, Assistant Attorney General Peterson, Deputy Solicitor General Wallace, Gary D. Gray, and Linda E. Mosakowski.

Guy B. Moss argued the cause for respondents. With him on the brief were Matthew J. McGowan and Martin S. Allen.*

JUSTICE WHITE delivered the opinion of the Court.

In this case, we decide that a bankruptcy court has the authority to order the Internal Revenue Service (IRS) to treat tax payments made by Chapter 11 debtor corporations as trust fund payments where the bankruptcy court determines that this designation is necessary for the success of a reorganization plan.

I

The Internal Revenue Code requires employers to withhold from their employees' paychecks...

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