Legal Opinion
In re Allen
United States Bankruptcy Court, E.D. Virginia
Decided January 18, 2002No. 99-14294-RGMPublished
1Opinion of the Court
MEMORANDUM OPINION
ROBERT G. MAYER, Bankruptcy Judge.
THIS CHAPTER 13 CASE is before the court on the debtor’s objection to the tax penalties included in the Internal Revenue Service’s proof of claim. He asserts that the penalties were discharged in his prior chapter 7 case.
FACTS
Jonathan Ott Allen filed a voluntary petition in bankruptcy pursuant to chapter 7 of the United States Bankruptcy Code on March 8,1999. He received a discharge in that case on June 17, 1999. On August 14, 1999, he filed a voluntary petition in bankruptcy pursuant to chapter 13 of the United States Bankruptcy Code. The…
2Cases cited9 opinions
- New Jersey v. AndersonSupreme Court of the United States · 1906
- United States v. Reorganized CF&I Fabricators of Utah, Inc.Supreme Court of the United States · 1996
- United States v. SoteloSupreme Court of the United States · 1978
- City of New York v. FeiringSupreme Court of the United States · 1941
- In Re Joanne G. Burns, Debtor. Joanne G. Burns v. United States of America, Acting by and Through the Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1989
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