Legal Opinion

Ramos v. Internal Revenue Service (In Re Ramos)

District Court, W.D. Texas

Decided December 3, 1996No. 5:95-cr-00139PublishedCited by 10 opinions

1Opinion of the Court

ORDER

H. F. GARCIA, District Judge.

On this date eame on to be considered Jose & Mary Ramos’(“Debtors”) appeal of the bankruptcy court’s determination that the three-year and 240-day priority periods provided for in § 507(a)(8)(A)®, (ii), and (D) of the Bankruptcy Code should be tolled during the Debtors’ first bankruptcy. For the foregoing reasons, this Court affirms the bankruptcy court’s decision.

Jurisdiction

The United States District Court for the Western District of Texas, San Antonio, has jurisdiction over this appeal pursuant to 28 U.S.C. § 158.

Standard of Review

The issues presented to…

2Cases cited4 opinions

  1. In Re William E. Richards, Debtor, United States of America v. William E. RichardsCourt of Appeals for the Tenth Circuit · 1993
  2. Bankr. L. Rep. P 75,925 in the Matter of Fred August Quenzer and Jamie Quenzer, Debtors. Fred August Quenzer and Jamie Quenzer v. United StatesCourt of Appeals for the Fifth Circuit · 1993
  3. Clark v. Internal Revenue Service (In Re Clark)United States Bankruptcy Court, N.D. Texas · 1995
  4. Miller v. Internal Revenue Service (In Re Miller)United States Bankruptcy Court, S.D. Texas · 1996

3Cited by10 opinions

  1. In Re GutierrezUnited States Bankruptcy Court, W.D. Texas · 2004
  2. Hollowell v. Internal Revenue Service (In Re Hollowell)United States Bankruptcy Court, N.D. Mississippi · 1998
  3. Bair v. United States of America (Internal Revenue Service) (In Re Bair)United States Bankruptcy Court, W.D. Texas · 1999
  4. Simmons v. United States (In Re Simmons)United States Bankruptcy Court, N.D. Georgia · 1998
  5. Putnam v. Internal Revenue Service (In re Putnam)United States Bankruptcy Court, E.D. North Carolina · 2014

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