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United States v. Reorganized CF& I Fab. of UT

Docket No.: 95-325
Argued: March 25, 1996
Decided: June 20, 1996

Topics:

Internal Revenue Code, Federal Taxation, Bankruptcy, Bankruptcy Code, ERISA, Employee Retirement Income Security Act, Internal Revenue Code, patent, pension plan

PartyNames: UNITED STATES, Petitioner, v. REORGANIZED CF & I FABRICATORS OF UTAH, INC., et al.
Petitioner: United States
Respondent: Reorganized CF& I Fab. of UT

Court Below: THE UNITED STATES COURT OF APPEALS FOR THE TENTH CIRCUIT
Citation: 53 F.3d 1155
Lower Court Decision
Supreme Court Docket

United States
v.
Reorganized CF& I Fab. of UT
518 U.S. 213 (1996)
Other Citations: 116 S.Ct. 2106135 L.Ed.2d 506 (518 U.S.
Question:

Is the Internal Revenue Code's 10% tax liability claim on any "accumulated funding deficiency" in pension plans an "excise tax" under the Bankruptcy Code? May the Government's tax claims be given a lower priority than competing claims by other creditors in bankruptcy proceedings?

United States v. Reorganized CF& I Fab. of UT
ORAL ARGUMENT

March 25, 1996

Holding: vacated and remanded
Decision: Decision: 9 votes for United States, 0 vote(s) against

United States v. Reorganized CF& I Fab. of UT
Case Documents

1Opinion in United States v. Reorganized CF& I Fab. of UT
Additional documents for this case are pending review.