Legal Opinion

In Re Pacific Atlantic Trading Co., Debtor. United States of America, Claimant-Appellant v. Robert F. Towers, Trustee-Appellee

Court of Appeals for the Ninth Circuit

Decided August 18, 1994No. 92-16973PublishedCited by 63 opinions

1Opinion of the Court

WALLACE, Chief Judge:

The government appeals from a district court judgment in favor of the bankruptcy trustee and against the Internal Revenue Service (IRS). The government contends that a claim for tax liabilities retains its priority status under 11 U.S.C. § 507(a)(7) and its position in the order of distribution under section 726(a)(1) regardless of when proof of the claim is filed. The district court had jurisdiction pursuant to 28 U.S.C. § 158(a). We have jurisdiction over this timely appeal pursuant to 28 U.S.C. § 158(d). We reverse.

I

An involuntary petition under Chapter 7 of the…

2Cases cited14 opinions

United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
Estate of Cowart v. Nicklos Drilling Co.Supreme Court of the United States · 1992
In Re Acequia, Inc., Debtor. Acequia, Inc. v. Vernon B. ClintonCourt of Appeals for the Ninth Circuit · 1986
In Re Jon Robert Perroton, Debtor. Jon Robert Perroton v. Nancy L.G. GrayCourt of Appeals for the Ninth Circuit · 1992
United States v. Cardinal Mine Supply, Inc.Court of Appeals for the Sixth Circuit · 1990

9 more not listed; retrieve them via the Exa API.

3Cited by63 opinions

In Re: Jerry B. Jastrem, Debtor. American Law Center Pc v. Linda Ekstrom StanleyCourt of Appeals for the Ninth Circuit · 2001
In Re John R. Chavis and Betty E. Chavis, Debtors. United States of America, Internal Revenue Service v. John R. Chavis and Betty E. ChavisCourt of Appeals for the Sixth Circuit · 1995
In Re: William Stoecker, DebtorCourt of Appeals for the Seventh Circuit · 1999
United States v. WaindelCourt of Appeals for the Fifth Circuit · 1995
In Re MaytonUnited States Bankruptcy Appellate Panel for the Ninth Circuit · 1997

58 more not listed; retrieve them via the Exa API.