IN RE: TAJ GRAPHICS ENTERPRISES, L.L.C., PRIME FINANCIAL, INC., v. MARK H. SHAPIRO, Trustee; INTERNAL REVENUE SERVICE; ROBERT KATTULA - Articles

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IN RE: TAJ GRAPHICS ENTERPRISES, L.L.C., PRIME FINANCIAL, INC., v. MARK H. SHAPIRO, Trustee; INTERNAL REVENUE SERVICE; ROBERT KATTULA

Posted by: Stacey Shrader Joslin on Dec 26, 2025

Court: 6th Circuit Court (Published Opinions)

Attorneys 1: ARGUED: Jay S. Kalish, LAW OFFICE OF JAY S. KALISH, P.C., Farmington Hills, Michigan, for Appellant.

Attorneys 2: ARGUED: Robert N. Bassel, Clinton, Michigan, for Appellees Robert Kattula and Bankruptcy Trustee.

Attorneys 3: ARGUED: Matthew S. Johnshoy, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee Internal Revenue Service.

Attorneys 4: ON BRIEF: Jay S. Kalish, LAW OFFICE OF JAY S. KALISH, P.C., Farmington Hills, Michigan, for Appellant.

Attorneys 5: ON BRIEF: Robert N. Bassel, Clinton, Michigan, for Appellee Robert Kattula.

Attorneys 6: ON BRIEF:Tracy M. Clark, STEINBERG SHAPIRO & CLARK, Southfield, Michigan for Appellee Bankruptcy Trustee.

Attorneys 7: ON BRIEF: Matthew S. Johnshoy, Bruce R. Ellisen, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee Internal Revenue Service.

Judge(s): MOORE, CLAY, and WHITE, Circuit Judges

Court Appealed: United States District Court for the Eastern District of Michigan at Detroit

HELENE N. WHITE, Circuit Judge. Appellant Prime Financial seeks reversal of the bankruptcy court’s approval of a settlement agreement between the trustee of debtor TAJ Graphics Enterprises, LLC’s, bankruptcy estate, debtor’s owner Robert Kattula, and certain parties related to Kattula. Prime Financial argues that the bankruptcy and district courts applied an incorrect standard for evaluating a Chapter 7 bankruptcy settlement and improperly valued certain assets it contends belong in the bankruptcy estate. Prime Financial also raises several procedural concerns. We AFFIRM.

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