Legal Opinion

United States v. Verdunn

Court of Appeals for the Eleventh Circuit

Decided July 31, 1996No. 95-2614PublishedCited by 69 opinions

1Opinion of the Court

HILL, Senior Circuit Judge:

In this case we decide whether a debtor’s federal income tax liabilities and penalties, asserted by the Commissioner of the Internal Revenue Service (Commissioner) in a statutory notice of deficiency and the subject of dispute in a Tax Court petition filed by the debtor, are liquidated unsecured debts for Bankruptcy Code Chapter 13 eligibility purposes. The bankruptcy court concluded they were not. The district court affirmed. We disagree and reverse.

I. FACTUAL AND PROCEDURAL BACKGROUND

The Commissioner issued a deficiency notice 1 to Thomas B. Verdunn claiming…

2Cases cited14 opinions

Helvering v. TaylorSupreme Court of the United States · 1935
In Re Warren L. Taylor, Jr., Cathy L. Taylor, Debtors. Warren L. Taylor, Jr., Cathy L. Taylor v. Age Federal Credit UnionCourt of Appeals for the Eleventh Circuit · 1993
In the Matter of Frank E. KNIGHT, Debtor-AppellantCourt of Appeals for the Seventh Circuit · 1995
Jeremiah Benzvi and Robert L. McLeroy v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1986
Matter of McGovernUnited States Bankruptcy Court, N.D. Indiana · 1990

9 more not listed; retrieve them via the Exa API.

3Cited by69 opinions

In Re: James P. Slack, Debtor. James P. Slack v. Wilshire Insurance CompanyCourt of Appeals for the Ninth Circuit · 1999
32 Collier bankr.cas.2d 38, Bankr. L. Rep. P 77,567 in Re Salvatore J. Mazzeo, Debtor. Salvatore J. Mazzeo v. United States of America and New York State, New York State Department of Taxation and Finance, Creditor, Marianne De Rosa, TrusteeCourt of Appeals for the Second Circuit · 1997
Barcal v. Laughlin (In Re Barcal)United States Bankruptcy Appellate Panel for the Eighth Circuit · 1997
De Jounghe v. Mender (In Re De Jounghe)Bankruptcy Appellate Panel of the First Circuit · 2005
In Re Dow Corning Corp.United States Bankruptcy Court, E.D. Michigan · 1997

64 more not listed; retrieve them via the Exa API.