Legal Opinion
Daniel v. United States ex rel. Internal Revenue Service (In re Daniel)
District Court, D. Georgia
Decided March 30, 1994No. Bankruptcy No. 93-10665PublishedCited by 4 opinions
1Opinion of the Court
ORDER
JOHN S. DALIS, Bankruptcy Judge.
Debtor filed the above referenced chapter 13 case on May 3, 1993. The United States of America acting by and through the Internal Revenue Service (“IRS”) filed an unsecured priority claim for $31,425.85 and a general unsecured claim for $3,170.41. A portion of the unsecured priority claim, the sum of $20,148.00, represented estimated liability in the amount of $5,037.00 for each tax year 1989 through 1992 in which income tax returns were not filed. The matter before me is debtor’s objection to the IRS claim for priority treatment of this estimated tax…
2Cases cited11 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Griffin v. Oceanic Contractors, Inc.Supreme Court of the United States · 1982
- In Re CarterUnited States Bankruptcy Court, E.D. Pennsylvania · 1987
- Doss v. United States (In Re Doss)United States Bankruptcy Court, E.D. Arkansas · 1984
- Easton v. United States (In Re Easton)United States Bankruptcy Court, C.D. Illinois · 1986
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3Cited by4 opinions
- Savaria v. United States (In Re Savaria)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2004
- Matter of ZiegUnited States Bankruptcy Court, D. Nebraska · 1996
- Severo v. Comm'rUnited States Tax Court · 2007
- Steven Max PottorffUnited States Bankruptcy Court, D. Idaho · 2020