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United States First Circuit


MOURAD v. COMM'R OF INTERNAL REVENUE, 03-2367

A company's filing of a bankruptcy petition and the appointment of a trustee does not automatically terminate the company's "S Corporation" status.

Appellate Information

  • Decided 10/21/2004
  • Published 10/21/2004

Judges

  • COFFIN, Senior Circuit Judge., Before TORRUELLA, Circuit Judge, COFFIN, Senior Circuit Judge, and LYNCH, Circuit Judge.

Court

  • United States First Circuit

Counsel

  • For Appellant:
  • Lester E. Riordan III, for appellant.

  • For Appellees:
  • Teresa E. McLaughlin, with whom Eileen J. O'Connor, Assistant Attorney General, Richard Farber, and Kenneth W. Rosenberg, were on brief for appellee.
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