In re Thomas, Debtors

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March 25, 1999

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4215 Courier Services Except by Air
492110 Couriers and Express Delivery Services
bankruptcy
fair market value (FMV)
In re Thomas, Debtors
231 B.R. 581,1999 Bankr. LEXIS 288
US
Federal Court
Pennsylvania
United States Bankruptcy Court
William Barbera, CPA (for debtors)<br>Paul Elkins, CPA (for IRS)
Raslavich

Summary

At issue is the value of a secured claim held by the Internal Revenue Service ("IRS") in the Debtors' stock in a closely held corporation.

See Also

Value of One-Man Delivery Business Includes Goodwill

Legal and Court Case Update
March 25, 1999

The Internal Revenue Service filed a secured claim in the debtors' Chapter 13 bankruptcy case.

This article also appears in:
Business Valuation & Bankruptcy Compendium, Third Edition