§Why CasetextPricing

Lehman Brothers Holdings Inc. v. United States of America

MEMORANDUM OF LAW in Support re: 1 MOTION TO WITHDRAW THE BANKRUPTCY REFERENCE. Bankruptcy Court Case Numbers: 10-3211A, 08-B-13555

51 Cited authorities

  1. Northern Pipeline Co. v. Marathon Pipe Line Co.

    458 U.S. 50 (1982)   Cited 2,967 times   20 Legal Analyses
    Holding that the Bankruptcy Act of 1978 was unconstitutional in part because it allowed bankruptcy courts to adjudicate state common law claims

  2. United States v. Clintwood Elkhorn Mining Co.

    553 U.S. 1 (2008)   Cited 267 times   1 Legal Analyses
    Holding that claims for a refund of invalid export tax brought under a statute other than § 7422 were barred

  3. Security Farms v. International Broth

    124 F.3d 999 (9th Cir. 1997)   Cited 702 times
    Holding that withdrawal is required in cases "requiring material consideration of non-bankruptcy federal law."

  4. In re Orion Pictures Corp.

    4 F.3d 1095 (2d Cir. 1993)   Cited 735 times   11 Legal Analyses
    Holding that contract issues, where one party has not violated a specific contractual clause, may not be decided as part of a motion to assume

  5. Gregory v. Helvering

    293 U.S. 465 (1935)   Cited 1,444 times   6 Legal Analyses
    Holding that when the form of a transaction does not comport with its substance, the substance of the transaction controls for tax liability purposes

  6. Black Decker Corp. v. U.S.

    436 F.3d 431 (4th Cir. 2006)   Cited 384 times
    Concluding that a district court should not have granted summary judgment where a jury needed to weigh expert testimony "because witness credibility cannot be assessed on summary judgment"

  7. In re Ionosphere Clubs, Inc.

    922 F.2d 984 (2d Cir. 1990)   Cited 482 times   1 Legal Analyses
    Holding that withdrawal of the reference is not mandatory merely because a case "involves the routine application of a non-Bankruptcy Code federal statute"

  8. Halper v. Halper

    164 F.3d 830 (3d Cir. 1999)   Cited 300 times
    Finding that the bankruptcy court's subject matter jurisdiction over a multi-count complaint should be determined on a claim by claim basis

  9. Dunmore v. U.S.

    358 F.3d 1107 (9th Cir. 2004)   Cited 221 times
    Holding that non-core matters are those that "do not depend on the Bankruptcy Code for their existence and . . . could proceed in another forum"

  10. In re S.G. Phillips Constructors, Inc.

    45 F.3d 702 (2d Cir. 1995)   Cited 208 times
    Holding that proceedings that affect the allowance of a claim are core

  11. Section 157 - Procedures

    28 U.S.C. § 157   Cited 51,461 times   78 Legal Analyses
    Determining the validity, extent, or priority of liens

  12. Section 1334 - Bankruptcy cases and proceedings

    28 U.S.C. § 1334   Cited 40,754 times   57 Legal Analyses
    Granting "exclusive jurisdiction" to a federal court handling a bankruptcy case "of all the property, wherever located, of the debtor as of the commencement of such case, and of property of the estate"

  13. Section 101 - Definitions

    11 U.S.C. § 101   Cited 26,744 times   210 Legal Analyses
    Defining "securities clearing agency" by reference to the Securities Exchange Act of 1934

  14. Section 1346 - United States as defendant

    28 U.S.C. § 1346   Cited 24,094 times   23 Legal Analyses
    Determining liability to the claimant "in accordance with the law of the place where the act or omission occurred"

  15. Section 6662 - Imposition of accuracy-related penalty on underpayments

    26 U.S.C. § 6662   Cited 6,324 times   66 Legal Analyses
    Defining "negligence" as "any failure to make a reasonable attempt to comply with the provisions of this title"

  16. Rule 7001 - Scope of Rules of Part VII

    Fed. R. Bankr. P. 7001   Cited 2,809 times   8 Legal Analyses
    Permitting the filing of adversary complaints "to recover money"

  17. Section 1 - Tax imposed

    26 U.S.C. § 1   Cited 1,462 times   62 Legal Analyses
    Providing a 20–percent top rate for most long-term capital gains

  18. Section 7701 - Definitions

    26 U.S.C. § 7701   Cited 1,064 times   85 Legal Analyses
    Defining a "taxpayer" as "any person subject to any internal revenue tax," where a related provision defines "person" to include corporations

  19. Section 505 - Determination of tax liability

    11 U.S.C. § 505   Cited 943 times   1 Legal Analyses
    Permitting the court to " determine the amount or legality of any tax"

  20. Section 6532 - Periods of limitation on suits

    26 U.S.C. § 6532   Cited 825 times   6 Legal Analyses
    Imposing additional conditions on suits brought under § 7422