1. Home
  2. Browse Decisions
  3. B.R.
  4. 135 B.R.
  5. 135 B.R. 501 (1991)
 

IN RE C-T VIRGINIA, INC.

No. 687-01155, Civ. A. No. 91-0026-L.

135 B.R. 501 (1991)

In re C-T VIRGINIA, INCORPORATED, Debtor. UNITED STATES of America, Appellant, v. UNSECURED CREDITORS' COMMITTEE OF C-T OF VIRGINIA, Appellee.

United States District Court, W.D. Virginia, Lynchburg Division.

October 30, 1991.

Attorney(s) appearing for the Case

George H. Fralin, Jr., Fralin, Freeman & Kinnier, P.C., Lynchburg, Va., Unsecured Creditors' Committee.

Joseph Braunstein, Riemer & Braunstein, Boston, Mass., Creditors' Committee.

Gerald A. Role, U.S. Dept. of Justice, Tax Div., Washington, D.C.

MEMORANDUM OPINION

KISER, District Judge.

This matter is before me on appeal from the Bankruptcy Court. The United States of America has appealed the Bankruptcy Court's decision that the government's claim of an excise tax under 26 I.R.C. § 4980 is not entitled to priority under § 507(a)(7)(E) of the Bankruptcy Code. Based upon an examination of the Bankruptcy Code, its legislative history and relevant case law, the decision of the Bankruptcy Court...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases