Legal Opinion
In Re Henry E. Montoya, M.D. And Juanita F. Montoya, Debtors. Henry E. Montoya, M.D. And Juanita F. Montoya v. United States
Court of Appeals for the Seventh Circuit
Decided June 25, 1992No. 91-2911PublishedCited by 54 opinions
1Opinion of the Court
WILL, Senior District Judge.
Juanita and Henry Montoya filed several successive bankruptcy petitions, first under Chapter 11 and later under Chapter 7. They contend that assessments against them for federal income taxes due more than three years before their current bankruptcy filing are not entitled to priority and should be discharged. The bankruptcy and district courts both disagreed, finding that the three year window for collecting the taxes under 11 U.S.C. §§ 523(a)(1)(A) and 507(a)(7)(A)(i) had been suspended by events in the bankruptcy court leaving the government without the requisite…
2Cases cited7 opinions
- Paul v. MontsCourt of Appeals for the Tenth Circuit · 1990
- Brickley v. United States (In Re Brickley)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1986
- Official Committee of Unsecured Creditors of White Farm Equipment Co. v. United StatesSupreme Court of the United States · 1992
- In the Matter of Official Committee of Unsecured Creditors of White Farm Equipment Company, Debtor. Appeal of Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 1991
- Molina v. United States (In Re Molina)District Court, S.D. Ohio · 1988
2 more not listed; retrieve them via the Exa API.
3Cited by54 opinions
- In Re Ralph E. Taylor, Debtor. Ralph E. TaylorCourt of Appeals for the Third Circuit · 1996
- In Re William Winston Waugh, Debtor. William Winston Waugh v. Internal Revenue ServiceCourt of Appeals for the Eighth Circuit · 1997
- Gore v. United States (In Re Gore)United States Bankruptcy Court, N.D. Alabama · 1995
- In Re: James Curtis Palmer, Debtor. James Curtis Palmer v. United States of America, Internal Revenue ServiceCourt of Appeals for the Sixth Circuit · 2000
- Teeslink v. United States, Department of the Treasury (In Re Teeslink)United States Bankruptcy Court, S.D. Georgia · 1994
49 more not listed; retrieve them via the Exa API.