Legal Opinion
United States v. Feinblatt
District Court, D. Maryland
Decided November 20, 1975No. Bankruptcy 16086PublishedCited by 35 opinions
1Opinion of the Court
THOMSEN, Senior District Judge.
The United States, acting through the Internal Revenue Service (the government), filed a proof of claim against the bankrupt estate of Joel Kline for various taxes claimed to be due the government. The trustee in bankruptcy (the trustee) objected to those items (amounting to $410,726.88) which were based upon §§ 4941 and 4944 of the Internal Revenue Code of 1954, as amended by the Tax Reform Act of 1969 (IRC), on the ground that they were for “penalties” within the meaning of § 57j of the Bankruptcy Act, 11 U.S.C.A. § 93(j). After a hearing, the bankruptcy judge…
2Cases cited9 opinions
- New Jersey v. AndersonSupreme Court of the United States · 1906
- United States v. ChildsSupreme Court of the United States · 1924
- Simonson v. GranquistSupreme Court of the United States · 1962
- United States v. New YorkSupreme Court of the United States · 1942
- New York v. JersawitSupreme Court of the United States · 1924
4 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- In the Matter of Virtual Network Services Corporation, Debtor-Appellee. Appeal of United States of AmericaCourt of Appeals for the Seventh Circuit · 1990
- In Re Burden, Wilfred, H., A/K/A Burden, Wilfred, H., Jr., T/a Burden's Janitorial Service & Supply Company v. The United States of AmericaCourt of Appeals for the Third Circuit · 1990
- In the Matter of Unified Control Systems, Inc., Bankrupt. James S. Mahon, Trustee in Bankruptcy v. United States Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1978
- Matter of ColinUnited States Bankruptcy Court, S.D. New York · 1984
- In Re Joel Kline, Bankrupt. United States of America, Internal Revenue Service v. Eugene M. Fleinblatt, TrusteeCourt of Appeals for the Fourth Circuit · 1977
30 more not listed; retrieve them via the Exa API.