Legal Opinion
United States v. Braunstein (In Re Pan)
District Court, D. Massachusetts
Decided March 5, 1997No. Civil Action 96-11201-PBSPublishedCited by 11 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
SARIS, District Judge.
I. Introduction
In this appeal pursuant to 28 U.S.C. § 158(a), the United States of America challenges a bankruptcy court’s decision to disallow a proof of claim filed by the Internal Revenue Service (“IRS”). During the Chapter 7 proceeding, the bankruptcy court rejected the government’s argument that the proof of claim for a federal tax penalty in the amount of $123,371.49 was itself prima facie evidence of the claim’s validity. Sustaining the objection raised by Joseph Braunstein, appointed Trustee for the estate of debtor George S. Pan, the…
2Cases cited15 opinions
- In Re Hemingway Transport, Inc., Debtors. Juniper Development Group, Etc. v. Herbert C. Kahn, Etc., (Two Cases) in Re Hemingway Transport, Inc., Debtors. Juniper Development Group, Etc. v. Herbert C. Kahn, Etc., in Re Hemingway Transport, Inc., Debtors. Juniper Development Group, Etc. v. Herbert C. Kahn, Etc.Court of Appeals for the First Circuit · 1993
- United States v. John A. ChilaCourt of Appeals for the Eleventh Circuit · 1989
- Michael J. Geiselman v. United States of America, Michael J. Geiselman v. United StatesCourt of Appeals for the First Circuit · 1992
- Casco Northern Bank, N.A. v. DN AssociatesCourt of Appeals for the First Circuit · 1993
- United States v. Systems Architects, Inc., United States of America v. Karen Y. Pan, United States of America v. George S. PanCourt of Appeals for the First Circuit · 1985
10 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- In Re JorczakUnited States Bankruptcy Court, D. Connecticut · 2004
- United States v. Clifford (In Re Clifford)District Court, D. Massachusetts · 2000
- In Re AlvstadUnited States Bankruptcy Court, D. North Dakota · 1998
- In Re MulvaniaUnited States Bankruptcy Appellate Panel for the Ninth Circuit · 1997
- Maxwell v. Novell, Inc. (In Re Marchfirst, Inc.)United States Bankruptcy Court, N.D. Illinois · 2010
6 more not listed; retrieve them via the Exa API.