Legal Opinion
In Re Klee
United States Bankruptcy Court, D. Oregon
Decided October 2, 1997No. 19-60590PublishedCited by 4 opinions
1Opinion of the Court
FINDINGS OF FACT AND CONCLUSIONS OF LAW REGARDING CROSS MOTIONS. FOR SUMMARY JUDGMENT (IRS CLAIM)
DONAL D. SULLIVAN, Bankruptcy Judge.
The Internal Revenue Service (“IRS”) filed a claim, since amended, in the total amount of $181,758.79. The IRS asserts priority status for $177,599.40 of this amount and general unsecured status for the remaining $4,159.39. The debtors object to the claim of the IRS in its entirety, challenging the validity of the assessment. The parties filed cross motions for summary judgment. I find that the assessment is invalid and sustain the debtors’ objection. My reasons…
2Cases cited5 opinions
- Lloyd M. Shumaker v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1981
- Wolverine Petroleum Corp. v. CommissionerCourt of Appeals for the Eighth Circuit · 1935
- Miller v. Internal Revenue Service (In Re Miller)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1994
- John v. United StatesDistrict Court, E.D. Wisconsin · 1956
- Fed. Sec. L. Rep. P 99,038Court of Appeals for the Ninth Circuit · 1995
3Cited by4 opinions
- Olcsvary v. United States of America Internal Revenue Service (In Re Olcsvary)United States Bankruptcy Court, E.D. Tennessee · 1999
- Crowell v. United States (In re Crowell)Court of Appeals for the Sixth Circuit · 2002
- Crowell v. United States Internal Revenue Service (In Re Crowell)District Court, E.D. Tennessee · 2001
- In Re Larry Crowell and Mary S. Crowell, Debtors. Larry Crowell, Mary S. Crowell, Duane C. Olcsvary, and Patricia C. Olcsvary v. United States of America and Internal Revenue ServiceCourt of Appeals for the Sixth Circuit · 2002