Legal Opinion
Klingshirn v. United States (In Re Klingshirn)
Bankruptcy Appellate Panel of the Sixth Circuit
Decided July 7, 1997No. BAP 97-8011PublishedCited by 11 opinions
1Opinion of the Court
OPINION
The bankruptcy court granted summary judgment to the debtor and denied summary judgment to the United States, holding that the government’s tax claim was time-barred pursuant to the parties’ agreement. Klingshirn v. United States (In re Klingshirn), 194 B.R. 154 (Bankr.N.D.Ohio 1996). We reverse.
I. ISSUE ON APPEAL
The issue on appeal is whether 26 U.S.C. § 6503(h), which allows the government additional time to collect taxes upon a taxpayer’s bankruptcy filing, applies when the taxpayer had previously agreed to an extension of the deadline to collect the taxes under 26 U.S.C. §…
2Cases cited21 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Midland Asphalt Corp. v. United StatesSupreme Court of the United States · 1989
- Badaracco v. CommissionerSupreme Court of the United States · 1984
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- Stange v. United StatesSupreme Court of the United States · 1931
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3Cited by11 opinions
- Fleet Data Processing Corp. v. Branch (In Re Bank of New England Corp.)Bankruptcy Appellate Panel of the First Circuit · 1998
- National City Bank v. Plechaty (In Re Plechaty)Bankruptcy Appellate Panel of the Sixth Circuit · 1997
- SPC Plastics Corp. v. Griffith (In Re Structurlite Plastics Corp.)Bankruptcy Appellate Panel of the Sixth Circuit · 1998
- Keeler v. PRA Receivables Management, LLC (In Re Keeler)United States Bankruptcy Court, E.D. Pennsylvania · 2009
- Miller v. Parker (In Re Reading Broadcasting, Inc.)United States Bankruptcy Court, E.D. Pennsylvania · 2008
6 more not listed; retrieve them via the Exa API.