Legal Opinion
Woodward v. United States, Internal Revenue Service (In Re Woodward)
United States Bankruptcy Court, D. Oregon
Decided April 13, 1990No. 19-60606PublishedCited by 9 opinions
1Opinion of the Court
MEMORANDUM OPINION
ALBERT E. RADCLIFFE, Bankruptcy Judge.
This matter comes before the court upon the defendant’s motion to dismiss the plaintiff’s complaint and amended complaint.
BACKGROUND
Plaintiff, the debtor herein, filed his complaint in May, 1989 seeking a declaration that he has no liability to pay accrued post-petition interest and penalties on pre-petition income tax claims of the Internal Revenue Service. In addition, plaintiff sought a judgment against the defendant in the amount of $27,875.61 representing post-petition tax refunds, plus interest thereon. In its motion to dismiss,…
2Cases cited13 opinions
- Bruning v. United StatesSupreme Court of the United States · 1964
- In Re FrostDistrict Court, D. Kansas · 1985
- In Re Jaylaw Drug, Inc., Debtor. Jaylaw Drug, Inc. v. United States Internal Revenue Service, and Empire National BankCourt of Appeals for the Second Circuit · 1980
- In Re FrostUnited States Bankruptcy Court, D. Kansas · 1982
- Hanna v. United States (In re Hanna)Court of Appeals for the Eighth Circuit · 1989
8 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Charles E. Bradley and David P. Agnew v. United StatesCourt of Appeals for the Second Circuit · 1991
- Bossert v. United States (In Re Bossert)United States Bankruptcy Court, E.D. Washington · 1996
- In Re FoxUnited States Bankruptcy Court, W.D. Washington · 1991
- Mitchell v. United States (In Re Mitchell)United States Bankruptcy Court, N.D. Texas · 1997
- Irvin v. United States (In Re Irvin)District Court, W.D. Missouri · 1990
4 more not listed; retrieve them via the Exa API.