In Re Samoset Associates (1981)

green · 19 citation events across 11 courts. Showing the 4 strongest citers on record (one row per citing case, strongest signal kept).

All Green 4

Sort: By significance · Most recent

green In re Sapphire Steamship (1984)

Rule Authority · S.D.N.Y. · 2 citations in this opinion

And, in reiterating this principle, the court in In re Samoset Associates, 14 B.R. 408, 411 (Bkrtcy.D.Me.1981), in construing Sections 6012 and 641 of the Code, reasoned that the tax liability of a bankrupt corporation can only be determined by reading the applicable section “in pari materia with related sections ... with a view to achieving a consistent and harmonious construction”.

green Hoffman v. R & E Builders, Inc. (In Re Woodland Builders, Inc.) (1988)

Rule Authority · Bankr. D. Conn.

Int’l, Inc., 750 F.2d at 890-91 ; California Board of Equalization v. Goggin, 245 F.2d 44, 46-48 (9th Cir.), cert. denied, 353 U.S. 961 , 77 S.Ct. 863 , 1 L.Ed.2d 910 (1957); In re Samoset Assoc., 14 B.R. 408, 413-14 (Bankr.D.Me.1981), I believe the better view is that § 960 includes trustees who are liquidating assets, at least as regards conveyance or sales taxes.

green In Re Sonner (1985)

Rule Authority · Bankr. E.D. Va.

As a result, one court has stated that “[n]o court has held a true liquidating trustee subject to federal income taxation under 28 U.S.C. § 960 .” In re Samoset Associates, 14 B.R. 408, 414 (Bankr.D.Me.1981) and cases cited therein.

green Bezanso v. State, Bureau of Taxation (In Re Warmings A.G. Food Center) (1985)

Rule Authority · D. Me.

See Catlin, supra, 28 B.R. at 570, n. 2; Great American Bank of Broward County v. McCracken, 750 F.2d 887 (11th Cir.1985) (excise tax levied on estate as seller); California State Board of Equalization v. Goggin, 191 F.2d 726, 730 (9th Cir.1951) *751 (Goggin I), cert. denied, 342 U.S. 909 , 72 S.Ct. 302 , 96 L.Ed. 680 (1952); Babb, supra, 17 B.R. at 790-92 ; In re Samoset Associates, 14 B.R. 408, 413-14 (Bankr.D.Me.1981).