LARETTE

v.

BOWERSOX, SUPERINTENDENT, POTOSI CORRECTIONAL CENTER

Citator

Cited By

• United States v. Reorganized CF&I Fabricators of Utah, Inc., 518 U.S. 213 (U.S. 1996)
  …ll, and the District Court affirmed both the denial of excise tax treatment and the subsequent subordination to general unsecured claims. App. to Pet. for Cert. A-11. The Tenth Circuit likewise affirmed. 53 F. 3d 1155 (1995). We granted certiorari, 516 U. S. 1005 (1995), to resolve a conflict among the Circuits over whether § 4971(a) claims are excise taxes within the meaning of § 507(a)(7)(E), and whether such claims are categorically subject to equitable subordination under § 510(c).3 We affirm on the firs…
• United States v. Noland for debtor First Truck Lines, Inc., 517 U.S. 535 (U.S. 1996)
  …United States, 912 F. 2d 230, 234 (CA8 1990); In re Virtual Network Services Corp., 902 F. 2d 1246, 1250 (CA7 1990). We granted certiorari to determine the appropriate scope of the power under the Bankruptcy Code (Code) to subordinate a tax penalty, 516 U. S. 1005 (1995), and we now reverse. The judge-made doctrine of equitable subordination predates Congress’s revision of the Code in 1978. Relying in part on our earlier cases, see, e.g., Comstock v. Group of Institutional Investors, 335 U. S. 211 (1948); Pe…