(DOWNLOAD) "Nlt Computer Services Corp. v. Capital Computer Systems Inc." by United States Court Of Appeals For The Sixth Circuit * Book PDF Kindle ePub Free

August 04, 2021

eBook details

Title: Nlt Computer Services Corp. v. Capital Computer Systems Inc.
Author : United States Court Of Appeals For The Sixth Circuit
Release Date : January 04, 1985
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 83 KB

Description

The substantive issue in these appeals is whether the governments rights as a recorded tax lienholder continued to be covered by the provisions of the federal insolvency statute, 31 U.S.C. Â§ 3713, after involuntary bankruptcy proceedings were filed against the insolvent taxpayer, or whether after the bankruptcy filing, those rights were governed by the priorities established in the Bankruptcy Reform Act of 1978 ("Bankruptcy Code"). We hold that in such circumstances the priorities established in the Bankruptcy Code must prevail. We further hold that in any event, the unusual procedural posture of this case at the time of the lower courts decision requires a vacation and remand of that courts order. I.