H & H Beverage Distributors, Inc. v. Dep't of Revenue, 488 U.S. 994 (1988). · Go Syfert
Search
H & H Beverage Distributors, Inc. v. Dep't of Revenue, 488 U.S. 994 (1988). Cases Citing This Book View Copy Cite
41 citation events (3 in the last 25 years) across 23 distinct courts.
Strongest positive: Gaff v. Town of Pembroke (In Re Doolan) (nhb, 2011-03-14)
Treatment trajectory · 1989 → 2026 · click a year to view as-of
1989 2007 2026
Top citers, strongest first. 11 distinct citers. How cited ↗
discussed Cited "see" Gaff v. Town of Pembroke (In Re Doolan)
Bankr. D.N.H. · 2011 · signal: see · confidence high
See H & H Beverage Distrib. v. Dep’t of Revenue of Pennsylvania, 850 F.2d 165 , 167 (3d Cir.1988), cert. denied 488 U.S. 994 , 109 S.Ct. 560 , 102 L.Ed.2d 586 (1988) (governmental unit may issue a notice of tax deficiency but may not attempt to collect a prepetition tax).
cited Cited "see" In re General Development Corp.
Bankr. S.D. Florida · 1992 · signal: see · confidence high
See In re H & H Beverage Distributors, 850 F.2d 165 (3rd Cir.1988), cert. den. 488 U.S. 994 , 109 S.Ct. 560 , 102 L.Ed.2d 586 (1988) (Pennsylvania tax law analogous to federal law).
discussed Cited "see" Sechuan City, Inc. v. North American Motor Inns, Inc. (In Re Sechuan City, Inc.) (2×) also: Cited "see, e.g."
Bankr. E.D. Pa. · 1989 · signal: accord · confidence high
Accord, e.g., H & H Beverage Distributors, Inc. v. Department of Revenue, 850 F.2d 165 , 166 (3d Cir.1988), cert. denied, — U.S. —, 109 S.Ct. 560 , 102 L.Ed.2d 586 (1988); Association of St.
discussed Cited "see, e.g." Wood v. Commissioner (In Re Wood)
Bankr. S.D. Florida · 2005 · signal: see, e.g. · confidence low
See, e.g., In re Ungar, 104 B.R. 517, 520 (Bankr.N.D.Ga.1989) (citing H & H Beverage Distrib. v. Dept. of Revenue of Pa., 850 F.2d 165 , 167 (3d Cir.1988), cert. denied, 488 U.S. 994 , 109 S.Ct. 560 , 102 L.Ed.2d 586 (1988); In re Longley, 66 B.R. 237, 239 (Bankr.N.D.Oh.1986); In re Hardy, 39 B.R. 64, 66 (Bankr.E.D.Pa.1984); but see In re Ballentine Bros., 86 B.R. 198, 202 (Bankr.D.Neb.1988)).
discussed Cited "see, e.g." Mocco v. City of Jersey City (In Re Mocco)
Bankr. D.N.J. · 1998 · signal: see, e.g. · confidence low
See, e.g., H & H Beverage Distributors v. Department of Revenue, 850 F.2d 165 (3d Cir.), cert. denied, 488 U.S. 994 , 109 S.Ct. 560 , 102 L.Ed.2d 586 (1988); Matter of Ribs-R-Us, Inc., 828 F.2d 199 (3d Cir.1987); Quattrone Accountants, Inc. v. Internal Revenue Service, 895 F.2d 921 (3d Cir.1990), for general authority of bankruptcy court to determine amount or legality of a tax. 14 .
discussed Cited "see, e.g." Custom Distribution Services, Inc. v. City of Perth Amboy Tax Assessor (In Re Custom Distribution Services, Inc.)
Bankr. D.N.J. · 1997 · signal: see, e.g. · confidence low
See, e.g., H & H Beverage Distributors v. Department of Revenue, 850 F.2d 165 (3d Cir.), cert. denied, 488 U.S. 994 , 109 S.Ct. 560 , 102 L.Ed.2d 586 (1988); Matter of Ribs-R-Us, Inc., 828 F.2d 199 (3d Cir.1987); Quattrone Accountants, Inc. v. Internal Revenue Service, 895 F.2d 921 (3d Cir.1990), for general authority of bankruptcy court to determine amount or legality of a tax. 12 .
discussed Cited "see, e.g." Pepsi-Cola Co. v. Rhode Island Carpenters District Council
D.R.I. · 1997 · signal: see also · confidence low
See Frito-Lay, Inc. v. Local Union No. 137, Int'l Bhd. of Teamsters, 623 F.2d 1354, 1364 (9th Cir.1980), cert. denied, 449 U.S. 1112 , 101 S.Ct. 922 , 66 L.Ed.2d 841 (1981); see also Matson Plastering Co., Inc. v. Plasterers and Shophands Local No. 66, 852 F.2d 1200, 1202 (9th Cir.), cert. denied, 488 U.S. 994 , 109 S.Ct. 561 , 102 L.Ed.2d 586 (1988).
discussed Cited "see, e.g." Florida Department of Revenue v. General Development Corp. (In Re General Development Corp.)
S.D. Fla. · 1994 · signal: see also · confidence low
See also, H & H Beverage Distributors v. Department of Revenue of Pennsylvania, 850 F.2d 165 (3d Cir.), cert. denied, 488 U.S. 994 , 109 S.Ct. 560 , 102 L.Ed.2d 586 (1988) (Pennsylvania’s issuance of “Notice of Audit Assessment” is not tantamount to a lien and therefore did not violate automatic stay). *697 The King decision teaches that for there to be a tax “assessment,” there must first be a liability or obligation to pay.
discussed Cited "see, e.g." Frank Tavano v. Commissioner of Internal Revenue
11th Cir. · 1993 · signal: see, e.g. · confidence low
Id. § 6213(a); see, e.g., H & H Beverage Distributors v. Dep’t of Revenue, 850 F.2d 165 , 168 (3d Cir.), cert. denied, 488 U.S. 994 , 109 S.Ct. 560 , 102 L.Ed.2d 586 (1988); United States v. Zolla, 724 F.2d 808, 810 (9th Cir.), cert. denied, 469 U.S. 830 , 105 S.Ct. 116 , 83 L.Ed.2d 59 (1984); Meyer v. Commissioner, 97 T.C. 555, 560 (1991).
discussed Cited "see, e.g." Kathleen A. Laughlin, Trustee v. United States Internal Revenue Service, (Two Cases). Kathleen A. Laughlin v. United States Internal Revenue Service (2×)
8th Cir. · 1990 · signal: see also · confidence low
In re MacDonald, 755 F.2d 715 , 717 (9th Cir.1985) (the “automatic stay gives the bankruptcy court an opportunity to harmonize the interests of both debtor and creditors while preserving the debtor’s assets for repayment”); see also H & H Beverage Distrib. v. Department of Revenue of Pa., 850 F.2d 165 , 166 (3rd Cir.), cert. denied, 488 U.S. 994 , 109 S.Ct. 560 , 102 L.Ed.2d 586 (1988); Hunt v. Bankers Trust Co., 799 F.2d 1060 , 1069 (5th Cir.1986); In re Stringer, 847 F.2d 549, 551 (9th Cir.1988); Pursiful v. Eakin, 814 F.2d 1501 , 1504 (10th Cir.1987); 2 L.
discussed Cited "see, e.g." Colon v. Hart (In Re Colon)
Bankr. E.D. Pa. · 1989 · signal: see also · confidence low
See also H & H Beverage Distributors v. Department of Revenue, 850 F.2d 165 (3d Cir.), cert. denied, — U.S. -, 109 S.Ct. 560 , 102 L.Ed.2d 586 (1988) (Commonwealth may assess tax obligation but not create a tax *428 lien).
Retrieving the full opinion text from the archive…
H & H Beverage Distributors, Inc.
v.
Department of Revenue of Pennsylvania
No. 88-682.
Supreme Court of the United States.
Dec 12, 1988.
488 U.S. 994
Cited by 33 opinions  |  Published

C. A. 3d Cir. Certiorari denied.