Legal Opinion
In Re Mirman
United States Bankruptcy Court, E.D. Virginia
Decided April 12, 1989No. 19-70449PublishedCited by 14 opinions
1Opinion of the Court
OPINION AND ORDER
HAL J. BONNEY, Jr., Bankruptcy Judge.
This matter comes upon the trustee’s objection to a claim filed by the Internal Revenue Service for income taxes. The tax claim arises from income earned in the same year that the debtors’ involuntary Chapter 7 petition was filed, yet it became due after the filing. This Court holds that the claim of the I.R.S. for income taxes incurred in the year of filing is not against the debtors’ bankruptcy estate but against the debtors personally.
Factual Background
An involuntary petition under Chapter 7 of the Bankruptcy Code was filed against the…
2Cases cited6 opinions
- Lines v. FrederickSupreme Court of the United States · 1970
- Fred Combs v. Alvin RichardsonCourt of Appeals for the Fourth Circuit · 1988
- Perpetual American Bank, FSB v. District of Columbia (In Re Carlisle Court, Inc.)District Court, District of Columbia · 1983
- In Re TurboffUnited States Bankruptcy Court, S.D. Texas · 1988
- Ballou v. Lentz (In Re Ballou)United States Bankruptcy Court, D. Kansas · 1981
1 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Katz v. CommissionerCourt of Appeals for the Tenth Circuit · 2003
- In Re JohnsonUnited States Bankruptcy Court, D. Massachusetts · 1995
- In Re HaedoUnited States Bankruptcy Court, S.D. New York · 1997
- Wright v. Internal Revenue Service (In Re Canon)United States Bankruptcy Court, N.D. Texas · 1991
- In Re SchmidtUnited States Bankruptcy Court, N.D. Illinois · 1997
9 more not listed; retrieve them via the Exa API.