Legal Opinion
United States v. Waindel
Court of Appeals for the Fifth Circuit
Decided October 9, 1995No. 94-20128PublishedCited by 39 opinions
1Opinion of the Court
EDITH H. JONES, Circuit Judge:
The Internal Revenue Service (IRS) appeals the district court’s and bankruptcy court’s disallowance of a tardily filed claim for unpaid taxes, penalties and interest in the debtors’ Chapter 13 case. The lower courts held that tardily filed priority claims are disallowed from recovery under Bankruptcy Rule 3002 and that IRS’s claim was not a mere amendment of another claim it filed in the case. Because IRS apparently finds it difficult to comply with the bankruptcy rules’ *130890-day “bar date” for filing proofs of claim, these questions have arisen repeatedly in…
2Cases cited9 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Dino Cinel v. Harry F. Connick, Individually and as District Attorney for the Parish of Orleans, State of LouisianaCourt of Appeals for the Fifth Circuit · 1994
- In Re International Horizons, Inc., Debtors, United States of America v. International Horizons, Inc.Court of Appeals for the Eleventh Circuit · 1985
- In Re John R. Kolstad, Debtor. United States of America (Internal Revenue Service) v. John R. KolstadCourt of Appeals for the Fifth Circuit · 1991
- In the Matter of Robintech, Inc., Debtor. Oppenheim, Appel, Dixon & Co. v. Bob Bullock, Comptroller of Public Accounts of the State of TexasCourt of Appeals for the Fifth Circuit · 1989
4 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- Padilla v. Wells Fargo Home Mortgage, Inc. (In Re Padilla)United States Bankruptcy Court, S.D. Texas · 2007
- Cano v. GMAC Mortgage Corp. (In Re Cano)United States Bankruptcy Court, S.D. Texas · 2009
- In Re PlourdeBankruptcy Appellate Panel of the First Circuit · 2009
- UMC Electronics Co. v. United StatesUnited States Court of Federal Claims · 1999
- Rodriguez v. Countrywide Home Loans, Inc. (In Re Rodriguez)United States Bankruptcy Court, S.D. Texas · 2008
34 more not listed; retrieve them via the Exa API.