Court Opinion

ID: 9475057
Source: CourtListenerOpinion
Date Created: 2023-08-05 05:16:23.491104+00
Date Added: 2024-06-11T17:44:29.538375
License: Public Domain

RIPPLE, Circuit Judge,
concurring.
I agree that the judgment of the district court must be affirmed. In my view, the district court correctly concluded that the tax payment in question, made when the bankruptcy proceeding had been converted to a de facto liquidation, was not voluntary. Muntwyler v. United States, 703 F.2d 1030 (7th Cir.1983), is not, by its own language, controlling in a situation such as the present one where the available funds are being distributed pursuant to the judicial supervision of a bankruptcy court. Id. at 1033,1034 n. 2. Since the payment was not voluntary, the corporation had no right to direct its application to the type of liability it chose.