California, State Board of Equalization v. Ward (In Re Artisan Woodworkers)
United States Bankruptcy Appellate Panel for the Ninth Circuit
1Opinion of the Court
OPINION
SMITH, Bankruptcy Judge.
The State Board of Equalization (“Appellant”) appeals a decision of the bankruptcy court finding that the appellee and debtor, John C. Ward, d.b.a. Artisan Woodworkers (“Debtor”), 2 was not personally liable for postpetition, pre-confirmation interest and penalties since all prepetition tax debt was fully paid through the Debtor’s Chapter 11 plan. We REVERSE.
I. FACTS
The operative facts in this case are undisputed. On January 24,1986, the Debtor filed a voluntary chapter 11 petition. On May 14, 1986, the Appellant timely filed a proof of claim in the amount of…
2Cases cited26 opinions
- Bruning v. United StatesSupreme Court of the United States · 1964
- In Re Joanne G. Burns, Debtor. Joanne G. Burns v. United States of America, Acting by and Through the Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1989
- In The Matter Of Becker's Motor Transportation, Inc.Court of Appeals for the Third Circuit · 1980
- United States v. River Coal Company, Inc. Polls Creek Coal Company, Inc. New Brush Creek Mining, Inc.Court of Appeals for the Sixth Circuit · 1984
- Great Lakes Higher Education Corp. v. Pardee (In Re Pardee)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1998
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