In Re Butcher
United States Bankruptcy Court, E.D. Tennessee
1Opinion of the Court
MEMORANDUM ON TRUSTEE’S MOTION FOR PARTIAL SUMMARY JUDGMENT ON OBJECTION TO AMENDED PROOF OF CLAIM OF THE INTERNAL REVENUE SERVICE
RICHARD STAIR, Jr., Bankruptcy Judge.
On March 20, 1986, John H. Bailey, III, trustee of the debtor’s estate, filed an “Objection To Internal Revenue Service Proofs Of Claim.” The trustee’s objection is twofold. First, he contends that a proof of claim filed by the Internal Revenue Service (IRS) on October 18, 1985 (Claim No. 90), amending and superseding three previously filed proofs of claim, is not timely filed and should be disallowed. Secondly, the trustee…
2Cases cited12 opinions
- Pepper v. LittonSupreme Court of the United States · 1939
- In Re International Horizons, Inc., Debtors, United States of America v. International Horizons, Inc.Court of Appeals for the Eleventh Circuit · 1985
- In the Matter of Commonwealth Corporation, Bankrupt. The First National Bank of Mobile v. Lee A. Everhart, Trustee of the Commonwealth CorporationCourt of Appeals for the First Circuit · 1980
- In Re G. L. Miller & Co.Court of Appeals for the Second Circuit · 1930
- Menick v. HoffmanCourt of Appeals for the Ninth Circuit · 1953
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3Cited by15 opinions
- In Re John R. Kolstad, Debtor. United States of America (Internal Revenue Service) v. John R. KolstadCourt of Appeals for the Fifth Circuit · 1991
- In Re KenistonUnited States Bankruptcy Court, D. New Hampshire · 1988
- In Re DietzUnited States Bankruptcy Court, E.D. Michigan · 1992
- In Re RyanUnited States Bankruptcy Court, E.D. Tennessee · 1987
- In Re Blue Diamond Coal Co.United States Bankruptcy Court, E.D. Tennessee · 1992
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