Legal Opinion
Anderson v. Baer (In Re Anderson)
Bankruptcy Appellate Panel of the Tenth Circuit
Decided April 16, 2002No. BAP Nos. KS-01-067, KS-01-069. Bankruptcy No. 99-40093PublishedCited by 4 opinions
1Opinion of the Court
OPINION
CORNISH, Bankruptcy Judge.
This is an appeal from an order of the bankruptcy court approving the trustee’s final report. In the order, the bankruptcy court concluded that the trustee had “commence[d] distribution” prior to the claims filed by the taxing authorities. The debtor and the Missouri Department of Revenue (“MDOR”) argue that the trustee had not commenced distribution at the time the final report was filed with the court, and therefore, the claims filed by the taxing authorities qualified for distribution under § 726(a)(1)2. For the reasons set forth *924below, we reverse the…
2Cases cited6 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- United States v. RobertsCourt of Appeals for the Tenth Circuit · 1996
- Rushton v. State Bank of Southern Utah (In Re Gledhill)Court of Appeals for the Tenth Circuit · 1999
- In the Matter Of: Milton Van Gerpen, Debtor, Security State Bank v. Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 2001
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3Cited by4 opinions
- In Re FortierUnited States Bankruptcy Court, W.D. Michigan · 2003
- In re Profco, Inc.United States Bankruptcy Court, S.D. Texas · 2005
- Anderson v. Baer (In Re Anderson)Bankruptcy Appellate Panel of the Tenth Circuit · 2002
- In Re LaughlinUnited States Bankruptcy Court, D. Colorado · 2004