1. Home
  2. Browse Decisions
  3. B.R.
  4. 169 B.R.
  5. 169 B.R. 43 (1994)
 

IN RE FISCHER

Bankruptcy Nos. 92-06305, 93-00607.

169 B.R. 43 (1994)

In re James M. FISCHER, Jr., Debtor. James M. FISCHER, Jr., Plaintiff, v. INTERNAL REVENUE SERVICE, Defendant. In re Charlotte L. FISCHER, Debtor. Charlotte L. FISCHER, Plaintiff, v. INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, M.D. Tennessee.

June 20, 1994.

Attorney(s) appearing for the Case

Joe Vaulx Crockett, III, Corbett, Crockett & Van Slyke, Nashville, TN, for James M. Fischer, Jr. and Charlotte L. Fischer.

Michael J. Martineau, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, for I.R.S.

MEMORANDUM GRANTING THE DEBTOR'S OBJECTION TO THE INTERNAL REVENUE SERVICE'S PROOF OF CLAIM

GEORGE C. PAINE, II, Chief Judge.

I. INTRODUCTION

The issue before the court is whether a closely held corporation's monetary advances to its sole shareholder were taxable dividends or non-taxable loans. For the reasons stated in this memorandum, the court finds that the advances at issue were non-taxable loans. The...

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