Legal Opinion
In Re Smith
United States Bankruptcy Court, W.D. Virginia
Decided November 25, 1985No. 15-62238PublishedCited by 4 opinions
1Opinion of the Court
JOINT MEMORANDUM OPINION AND ORDER
H. CLYDE PEARSON, Bankruptcy Judge.
The issue in these cases is the appropriate rate of interest to be used to reflect present value on payments for priority unsecured tax claims of 11 U.S.C. § 507(a)(6) 1 which are deferred under 11 U.S.C. § 1129(a)(9)(C).
The undisputed facts are as follows. Debtors, Jerry and Lola Smith, filed their Chapter 11 petition on August 6,1982. Architectural Design, Inc. filed its Chapter 11 petition on August 13, 1982. On May 17, 1985, Disclosure Statements and Plans were filed for each Debtor. The Internal Revenue Service (IRS)…
2Cases cited19 opinions
- Memphis Bank & Trust Company v. Linda Gail WhitmanCourt of Appeals for the Sixth Circuit · 1982
- 12 Collier bankr.cas.2d 323, Bankr. L. Rep. P 70,286 in Re Monnier Brothers, a Partnership, Alan Dale Monnier and Janice Irene Monnier Thomas Richard Monnier and Bonnie Lavonne Monnier, Debtors. Prudential Insurance Company of America v. Alan Dale Monnier, Janice Irene Monnier, Thomas Richard Monnier and Bonnie Lavonne Monnier, in Re Monnier Brothers, a Partnership, Alan Dale Monnier and Janice Irene Monnier Thomas Richard Monnier and Bonnie Lavonne Monnier, Debtors. Prudential Insurance Company of America v. Alan Dale Monnier, Janice Irene Monnier, Thomas Richard Monnier and Bonnie Lavonne MonnierCourt of Appeals for the Eighth Circuit · 1985
- In the Matter of Southern States Motor Inns, Inc., Debtor. United States of America v. Southern States Motor Inns, Inc.Court of Appeals for the Eleventh Circuit · 1983
- GRUNDY NATIONAL BANK, Appellant, v. TANDEM MINING CORPORATION; Jerry Marshall Lester; Benny Joe Burks, AppelleesCourt of Appeals for the Fourth Circuit · 1985
- In Re BusmanUnited States Bankruptcy Court, E.D. New York · 1980
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3Cited by4 opinions
- Architectural Design, Inc. v. Internal Revenue Service (In Re Architectural Design, Inc.)District Court, W.D. Virginia · 1986
- In Re Milspec, Inc.United States Bankruptcy Court, E.D. Virginia · 1988
- In re CassellDistrict Court, E.D. Virginia · 1989
- Retail Group, Inc.United States Bankruptcy Court, E.D. Virginia · 2021