Legal Opinion

In Re Harris

United States Bankruptcy Court, W.D. Virginia

Decided February 6, 1986No. 16-70132PublishedCited by 14 opinions

1Opinion of the Court

MEMORANDUM OPINION

WILLIAM E. ANDERSON, Bankruptcy Judge.

This matter is before the court on the motion of the Internal Revenue Service (“IRS”) for reconsideration of an opinion and order disallowing part of its proof of claim on the basis that a portion of the debt on which the proof of claim was based had been discharged in the debtor’s previous bankruptcy proceeding.

The court finds this is a core proceeding. 28 U.S.C. § 157(b)(2)(B).

FACTUAL BACKGROUND

The facts of this case are not in dispute and are reviewed here for purposes of resolution of the IRS motion for reconsideration. The debtor,…

2Cases cited7 opinions

  1. Reiter v. Sonotone Corp.Supreme Court of the United States · 1979
  2. Reiter v. Sonotone Corp.Supreme Court of the United States · 1979
  3. American Tobacco Co. v. PattersonSupreme Court of the United States · 1982
  4. Sally Conforte v. Commissioner of Internal Revenue, Joseph Conforte v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
  5. Olaf C. Akland, and Bertha A. Akland v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985

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

3Cited by14 opinions

  1. Gathwright v. United States (In Re Gathwright)United States Bankruptcy Court, D. Oregon · 1989
  2. Hartman v. United States (In Re Hartman)District Court, D. Kansas · 1990
  3. In Re RobertsCourt of Appeals for the Tenth Circuit · 1990
  4. Graham v. Internal Revenue Service (In Re Graham)United States Bankruptcy Court, E.D. Pennsylvania · 1989
  5. Oldfield v. United States, Internal Revenue Service (In Re Oldfield)United States Bankruptcy Court, E.D. Arkansas · 1990

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

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