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IN RE KAPLAN

Nos. 95-5409, 96-5180.

104 F.3d 589 (1997)

In re Michael KAPLAN; Morris Kaplan, Debtors. The INTERNAL REVENUE SERVICE v. Michael KAPLAN; Morris Kaplan, Appellants in No. 95-5409. In re KAPLAN BUILDING SYSTEMS, INC., Debtor. INTERNAL REVENUE SERVICE v. KAPLAN BUILDING SYSTEMS, INC., Appellant in No. 96-5180.

United States Court of Appeals, Third Circuit.

Decided January 17, 1997.

Attorney(s) appearing for the Case

Robert A. Baime (argued), Dechert, Price & Rhoads, Princeton Pike Corporate Center, Princeton, NJ, Joel H. Levitin, Debra D. O'Gorman, Dechert, Price & Rhoads, New York City, for appellants.

Loretta C. Argrett, Assistant Attorney General, Thomas Linguanti (argued), Gary R. Allen, David English Carmack, Linda E. Mosakowski, Richard Farber, United States Department of Justice, Tax Division, Washington, DC, (Faith S. Hochberg, United States Attorney, of counsel), for appellee.

Before: BECKER, MANSMANN and GREENBERG, Circuit Judges.

OPINION OF THE COURT

MANSMANN, Circuit Judge.

In this appeal, we are presented with two decisions of the district court dated May 18, 1995, and February 20, 1996, which reversed the orders of the bankruptcy court on two related bankruptcy cases. We are asked to decide whether the district court erred in determining that the bankruptcy court was not authorized to compel the Internal Revenue Service to reallocate tax payments first to trust fund taxes. We...

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