Legal Opinion
Miller v. United States
Court of Appeals for the Ninth Circuit
Decided April 13, 2004No. 02-17073PublishedCited by 36 opinions
1Opinion of the Court
CYNTHIA HOLCOMB HALL, Senior Circuit Judge:
Petitioner William Miller appeals the district court’s affirmance of a bankruptcy court ruling which concluded that his Chapter 11 plan did not discharge his obligation to pay post-petition, pre-confirmation (“gap period”) interest on taxes owed to the Internal Revenue Service (“IRS”).1 Miller contends that the IRS must be precluded from challenging the Chapter 11 plan, which he deems to have unambiguously indicated its intent to discharge any liability for gap period interest, on res *1002judicata grounds. In the alternative, Miller urges the panel to…
2Cases cited17 opinions
- Connecticut National Bank v. GermainSupreme Court of the United States · 1992
- Badie v. Bank of AmericaCalifornia Court of Appeal · 1998
- Hillis Motors, Inc. v. Hawaii Automobile Dealers' Ass'nCourt of Appeals for the Ninth Circuit · 1993
- Garcia v. Truck Insurance ExchangeCalifornia Supreme Court · 1984
- In Re: Robert McKnight Pardee Darlene Daigle-Pardee, Debtors. Great Lakes Higher Education Corporation v. Robert McKnight Pardee Darlene Daigle-PardeeCourt of Appeals for the Ninth Circuit · 1999
12 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Honkanen v. Hopper (In Re Honkanen)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2011
- Miller v. United StatesCourt of Appeals for the Ninth Circuit · 2004
- United States of America, Intrigue Trading, Inc., Claimant-Appellee v. 4,432 Mastercases of Cigarettes, More or Less, United States of America, Intrigue Trading, Inc., Claimant-Appellant v. 4,432 Mastercases of Cigarettes, More or Less, United States of America, Intrigue Trading, Inc., Claimant-Appellee v. 4,432 Mastercases of Cigarettes, More or LessCourt of Appeals for the Ninth Circuit · 2006
- In Re JonesCourt of Appeals for the Ninth Circuit · 2011
- In Re SalazarUnited States Bankruptcy Court, S.D. California · 2011
31 more not listed; retrieve them via the Exa API.