United States Eleventh Circuit

Under the Bankruptcy Code, 28 USC 1930(a)(6), Congress intended to impose a tax upon all post-confirmation disbursements made by a reorganized Chapter 11 debtor, from whatever source, including ordinary operating expenses, and not just upon payments made by the debtor pursuant to its confirmed reorganization plan.

Appellate Information

• Decided 02/15/2001
• Published 02/15/2001

Judges

• HILL, Circuit Judge:, Before TJOFLAT, HILL and POLITZ, Circuit Judges.

Court

• United States Eleventh Circuit

Counsel

• For Appellees:
  
• Deborah B. Talenfeld,Kluger, Peretz, Kaplan & Berlin, P.A., Miami, FL, for Defendant-Appellant., Paul Bridenhagen, Washington, DC, for Plaintiff-Appellee.