Legal Opinion
United States, Internal Revenue Service v. Smith (In Re Smith)
United States Bankruptcy Court, E.D. Arkansas
Decided February 4, 1992No. Bankruptcy No. 85-40055M, Adv. No. 91-4046PublishedCited by 6 opinions
1Opinion of the Court
ORDER
JAMES G. MIXON, Bankruptcy Judge.
On January 14, 1985, Grady D. Smith d/b/a McGuire Smith Salons (debtor) filed a voluntary petition for relief under the provisions of chapter 13 of the United States Bankruptcy Code. The Internal Revenue Service (IRS) was listed on the debtor’s schedules as a creditor with a pre-petition priority tax claim of $26,410.08 for the tax year ended December 31, 1984, for a business partnership, and a prepetition priority tax claim of $10,000.00 for the debtor’s 1981 personal income taxes. 1 The narrative statement of the debtor’s original plan provided, in…
2Cases cited19 opinions
- Mullane v. Central Hanover Bank & Trust Co.Supreme Court of the United States · 1950
- Stoll v. GottliebSupreme Court of the United States · 1938
- Underwriters National Assurance Co. v. North Carolina Life & Accident & Health Insurance Guaranty Ass'nSupreme Court of the United States · 1982
- REPUBLIC SUPPLY CO., Plaintiff-Appellee, v. Joseph SHOAF, Defendant-AppellantCourt of Appeals for the Fifth Circuit · 1987
- Reliable Electric Co., Inc. v. Olson Construction CompanyCourt of Appeals for the Tenth Circuit · 1984
14 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Andersen v. UNIPAC-NEBHELP (In Re Andersen)Court of Appeals for the Tenth Circuit · 1999
- In Re DukeUnited States Bankruptcy Court, N.D. Alabama · 1993
- In Re RameyUnited States Bankruptcy Court, E.D. Arkansas · 2003
- Kuebler v. Commissioner of the Internal Revenue Service (In Re Kuebler)United States Bankruptcy Court, E.D. Arkansas · 1993
- Lawson v. Lackey (In Re Lackey)United States Bankruptcy Court, N.D. Alabama · 1992
1 more not listed; retrieve them via the Exa API.