Legal Opinion
Baer v. United States (In re Baer)
United States Bankruptcy Court, W.D. Pennsylvania
Decided January 9, 1998No. Bankruptcy No. 97-10454; Motion No. RFK-5PublishedCited by 1 opinion
1Opinion of the Court
*808 OPINION
WARREN W. BENTZ, Bankruptcy Judge.
Factual Background
Before the Court is Andrew Baer’s (“Debt- or”) Motion to Determine Tax Liability (“Motion”) and a Motion for Summary Judgment filed by the United States of America, Department of Treasury, Internal Revenue Service (“IRS”). The Debtor has also filed an objection to the Amended Proof of Claim filed by the IRS.
The first issue raised in the Motion is moot. The proof of claim filed by the IRS dated May 27,1997 reflects an estimated tax liability for the year 1995 in the amount of $15,000, while the Debtor asserts an actual tax liability…
2Cases cited7 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Healy v. CommissionerSupreme Court of the United States · 1953
- United States v. Skelly Oil Co.Supreme Court of the United States · 1969
- Alexander Shokai, Inc. Edward Alexander Estelle Alexander v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1994
- George Gordon Liddy, and Frances Purcell Liddy v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1986
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- In re HutterCourt of Appeals for the Second Circuit · 2002