Legal Opinion
In Re Fox
United States Bankruptcy Court, W.D. Washington
Decided August 21, 1991No. 19-10705PublishedCited by 8 opinions
1Opinion of the Court
OPINION
SAMUEL J. STEINER, Chief Judge.
ISSUE & DISCUSSION
The United States of America (Internal Revenue Service) has objected to the debtors’ plan of reorganization.
The issue is whether the discharge of an individual Chapter 11 debtor covers interest and penalties on prepetition priority tax claims that accrue post-petition and up to the date of confirmation. The debtors’ plan provides for full payment of prepetition priority taxes, interest, and penalties. The plan does not provide for payment of post-petition, preconfirmation interest or penalties on the prepetition tax. The debtors take the…
2Cases cited8 opinions
- National Labor Relations Board v. Bildisco & BildiscoSupreme Court of the United States · 1984
- Bruning v. United StatesSupreme Court of the United States · 1964
- 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
- In Re Jaylaw Drug, Inc., Debtor. Jaylaw Drug, Inc. v. United States Internal Revenue Service, and Empire National BankCourt of Appeals for the Second Circuit · 1980
- Richards v. United States (In Re Richards)District Court, E.D. Tennessee · 1985
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Johnson v. Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1998
- Bossert v. United States (In Re Bossert)United States Bankruptcy Court, E.D. Washington · 1996
- Mitchell v. United States (In Re Mitchell)United States Bankruptcy Court, N.D. Texas · 1997
- United States v. HeissonDistrict Court, D. Massachusetts · 1997
- Willauer v. United States of Internal Revenue Service (In Re Willauer)United States Bankruptcy Court, D. Massachusetts · 1996
3 more not listed; retrieve them via the Exa API.