In Re: Michael Calabrese, Jr. v.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• relying, inter alia, on state courts’ interpretation of state statute in holding that sales taxes collected by the debtor from third party purchasers were more properly categorized as trust fund taxes rather than excise taxes under § 507

Source: CourtListener parenthetical corpus (CC0).

Cited by

5 cases in this archive cite this case.

• Nakonetschny v. Rezykowski (In re Rezykowski)
  E.D. Pennsylvania· 2013-06-19· cited 10×
• Slobodian v. United States of America Internal Revenue Service
  Third Circuit· 2016-05-10· cited 8×
• Fugitt v. Mississippi Department of Revenue (In re Fugitt)
  S.D. Mississippi· 2014-10-27· cited 4×
• Garcia White v. Brad Livingston
  Fifth Circuit· 2015-04-01
• In re Serrano
  D. Puerto Rico· 2016-02-03

Cites

18 cases in this archive are cited by this case.

• Grogan v. Garner
  Supreme Court· 1991-01-15· cited 5,972×
• Northern Pipeline Construction Co. v. Marathon Pipe Line Co.
  Supreme Court· 1982-10-04· cited 3,187×
• Lorillard v. Pons
  Supreme Court· 1978-02-22· cited 1,535×
• BFP v. Resolution Trust Corporation
  Supreme Court· 1994-05-23· cited 1,012×
• Commodity Futures Trading Commission v. Weintraub
  Supreme Court· 1985-04-29· cited 753×
• Begier v. Internal Revenue Service
  Supreme Court· 1990-06-04· cited 701×
• United States v. Sotelo
  Supreme Court· 1978-02-22· cited 206×
• Howard Delivery Service, Inc. v. Zurich American Insurance
  Supreme Court· 2006-06-15· cited 194×
• In Re: Cellnet Data Systems, Inc., Debtor Schlumberger Resource Management Services, Inc. v. Cellnet Data Systems, Inc
  Third Circuit· 2003-04-30· cited 82×
• Alli v. Decker
  Third Circuit· 2011-06-21· cited 61×
• In Re John Arthur Rosenow v. State of Illinois, Department of Revenue, in Re Robert M. Hull v. State of Illinois, Department of Revenue
  Seventh Circuit· 1983-08-10· cited 51×
• Yilmaz, Inc. v. Director, Division of Taxation
  New Jersey Superior Court App Division· 2007-02-02· cited 51×
• Tapp v. Fairbanks North Star Borough (In Re Tapp)
  D. Alaska· 1981-12-31· cited 47×
• In Re Darrel v. Shank, Debtor. Darrel v. Shank v. Washington State Department of Revenue, Excise Tax Division, Defendant
  Ninth Circuit· 1986-06-18· cited 35×
• In Re Marcal Paper Mills, Inc.
  Third Circuit· 2011-06-16· cited 23×
• Cooperstein v. State
  New Jersey Tax Court· 1993-03-19· cited 20×
• In Re Boyd
  S.D. Ohio· 1982-12-30· cited 12×
• Illinois Department of Revenue v. Hayslett/judy Oil, Inc.
  Seventh Circuit· 2005-10-18· cited 4×

Other cases named In Re: Michael Calabrese, Jr. v.

1 other CourtListener record shares this case name.

• In Re: Michael Calabrese, Jr. v.
  Third Circuit· 2012-08-01