In the Matter of OFFICIAL COMMITTEE OF UNSECURED CREDITORS OF WHITE FARM EQUIPMENT COMPANY, Debtor.
Appeal of INTERNAL REVENUE SERVICE.
United States Court of Appeals, Seventh Circuit.https://leagle.com/images/logo.png
Argued January 16, 1991.
Decided September 17, 1991.
Attorney(s) appearing for the Case
Ira H. Raphaelson, Asst. U.S. Atty. Rogelio Villageliu Office of the U.S. Atty., Crim. Div., Chicago, Ill., Gary D. Gray (argued), Howard M. Soloman, Jeffrey N. Kaplan, Steven W. Parks, Dept. of Justice, Tax Div., Appellate Section, Washington, D.C., Victoria S. Crosley, I.R.S., Chicago, Ill., for I.R.S.
Robert K. Neiman, Joseph L. Matz, Richard S. Rhodes, Karla A. Schreiber (argued), Holleb & Coff, Chicago, Ill., for Official Committee of Unsecured Creditors of White Farm Equipment Co.
Neil F. Hartigan, Atty. Gen., Robert J. Ruiz, James D. Newbold, Asst. Attys. Gen., Office of the Atty. Gen., Revenue Litigation Div., Chicago, Ill., amicus curiae State of Ill.
Before BAUER, Chief Judge, and WOOD, Jr. and CUDAHY, Circuit Judges.
United States Court of Appeals, Seventh Circuit.
CUDAHY, Circuit Judge.
Two years ago, in Fruehauf Corp. v. Jartran, Inc.,886 F.2d 859, 860 (7th Cir.1989), we were asked to pass upon "the novel question of the propriety of serial Chapter 11 bankruptcy filings." Although the drafters of the Bankruptcy Code never envisioned a new Chapter 11 petition as a method of liquidation, we held that nothing in the Code precludes serial Chapter 11 filings. Our decision in Jartran...
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