Legal Opinion
In Re Burden
District Court, E.D. Pennsylvania
Decided December 22, 1989No. Civ. A. 89-6550PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM
GILES, District Judge.
I. BACKGROUND
Appeal is taken by the U.S. Internal Revenue Service (IRS) from a final order of the bankruptcy court administering a Chapter 13 proceeding. Jurisdiction is founded upon 28 U.S.C. § 158.
The IRS filed a proof of claim in the amount of $57,930.17 against the debtor for federal employment and income taxes. The debtor objected. The bankruptcy judge, ruling upon the objection, subordinated the pre-petition penalties portion of the IRS’s claim to a status of general non-subordinated unsecured claims. In doing so, he invoked the bankruptcy’s court’s…
2Cases cited13 opinions
- Pepper v. LittonSupreme Court of the United States · 1939
- Universal Minerals, Inc. v. C. A. Hughes & Co.Court of Appeals for the Third Circuit · 1981
- Simonson v. GranquistSupreme Court of the United States · 1962
- Matter of ColinUnited States Bankruptcy Court, S.D. New York · 1984
- Matter of Mansfield Tire & Rubber Co.United States Bankruptcy Court, N.D. Ohio · 1987
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3Cited by5 opinions
- 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
- In Re Manchester Lakes AssociatesUnited States Bankruptcy Court, E.D. Virginia · 1990
- United States v. Mansfield Tire & Rubber Co. (In Re Mansfield Tire & Rubber Co.)District Court, N.D. Ohio · 1990
- In re Ocean Downs Racing Ass'nDistrict Court, D. Maryland · 1993
- 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