Legal Opinion
In Re Montgomery
United States Bankruptcy Court, D. Kansas
Decided February 7, 2011No. 10-20869PublishedCited by 7 opinions
1Opinion of the Court
MEMORANDUM OPINION AND JUDGMENT GRANTING DEBTORS’ OBJECTION TO THE PRIORITY CLAIM OF THE INTERNAL REVENUE SERVICE AND DETERMINING THE INTEREST RATE ON THE INTERNAL REVENUE SERVICE’S SECURED CLAIM
DALE L. SOMERS, Bankruptcy Judge.
The matter before the Court is Debtors’ “Objection to Claim # 3-1 of Internal Revenue Service” (hereafter “IRS”) which asserts that Debtors’ 2001 income tax liability is improperly classified as an unsecured priority claim under 11 U.S.C. § 507(a)(8) and that challenges the interest rate applicable to the secured claim. Debtors James Montgomery and Sapora…
2Cases cited7 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Patterson v. ShumateSupreme Court of the United States · 1992
- Young v. United StatesSupreme Court of the United States · 2002
- In Re Kurtis George Kaspar and Linda Ann Kaspar, Debtors, Bellco First Federal Credit Union v. Kurtis George Kaspar and Linda Ann KasparCourt of Appeals for the First Circuit · 1997
- Young v. United StatesCourt of Appeals for the First Circuit · 2000
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Kolve v. Internal Revenue Service (In Re Kolve)United States Bankruptcy Court, W.D. Wisconsin · 2011
- United States v. MontgomeryDistrict Court, D. Kansas · 2012
- In re SpinksUnited States Bankruptcy Court, S.D. Georgia · 2018
- Buffets, LLC v. California Franchise Tax BoardDistrict Court, W.D. Texas · 2020
- Douglas Ernest Jividen and Cathy Sue JividenUnited States Bankruptcy Court, C.D. Illinois · 2022
2 more not listed; retrieve them via the Exa API.