Legal Opinion
In Re Merwede
United States Bankruptcy Court, D. Connecticut
Decided March 31, 1988No. 16-31305PublishedCited by 21 opinions
1Opinion of the Court
MEMORANDUM OF DECISION AND ORDER ON OBJECTION OF INTERNAL REVENUE SERVICE TO SUBORDINATION OF PENALTY CLAIM
ALAN H.W. SHIFF, Bankruptcy Judge.
The Internal Revenue Service objects to confirmation of the debtor’s chapter 13 plan for the reason that it impermissibly subordinates an IRS penalty.
BACKGROUND
On July 15, 1985, the debtor filed a petition for relief under chapter 13 of the Bankruptcy Code. On January 31, 1986, the IRS filed an amended Proof of Claim, which asserted, inter alia, “C. Unsecured General Claims”, consisting of a “[pjenalty to date of petition on unsecured priority claims ...…
2Cases cited13 opinions
- Pepper v. LittonSupreme Court of the United States · 1939
- In the Matter of Mobile Steel Company, Debtor. Elaine E. Benjamin v. Lester Y. Diamond, as Trustee in Bankruptcy for Mobile Steel, Inc.Court of Appeals for the Fifth Circuit · 1977
- Taylor v. Standard Gas & Electric Co.Supreme Court of the United States · 1939
- Matter of Johns-Manville Corp.United States Bankruptcy Court, S.D. New York · 1986
- In Re Johns-Manville Corp.District Court, S.D. New York · 1987
8 more not listed; retrieve them via the Exa API.
3Cited by21 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
- Schultz Broadway Inn v. United StatesCourt of Appeals for the Eighth Circuit · 1990
- In Re Poughkeepsie Hotel Associates Joint VentureUnited States Bankruptcy Court, S.D. New York · 1991
- 718 Arch Street Associates, Ltd. v. Blatstein (In Re Blatstein)District Court, E.D. Pennsylvania · 1998
16 more not listed; retrieve them via the Exa API.