Legal Opinion
In Re Tomlan
United States Bankruptcy Court, E.D. Washington
Decided August 1, 1988No. 19-00484PublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM DECISION
JOHN M. KLOBUCHER, Bankruptcy Judge.
The issue in this case is whether a Chapter 13 debtor is entitled to the discharge of an 11 U.S.C. section 507 priority debt when the Internal Revenue Service (“IRS”) has not timely filed a proof of claim.
THE FACTS
The debtor, Betty Tomlan, filed her petition for relief under Chapter 13 of the Bankruptcy Code on September 19, 1984. 11 U.S.C. section 1301 et seq. The notice sent to her creditors provided that proofs of claim were to be filed on or before January 16, 1985.
Tomlan proposed a plan which provided for payments to the IRS of…
2Cases cited7 opinions
- Matter of DriscollUnited States Bankruptcy Court, W.D. Wisconsin · 1986
- In Re ChirilloUnited States Bankruptcy Court, N.D. Illinois · 1988
- In Re GoodwinUnited States Bankruptcy Court, D. Maine · 1986
- Richards v. United States (In Re Richards)District Court, E.D. Tennessee · 1985
- Lawrence Tractor Co. v. Gregory (In Re Gregory)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1982
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Ledlin v. United States (In Re Tomlan)District Court, E.D. Washington · 1989
- Daniel v. United States (In Re Daniel)United States Bankruptcy Court, N.D. Georgia · 1989
- Leber v. Illinois Department of Revenue (In Re Leber)United States Bankruptcy Court, N.D. Illinois · 1991
- Border v. Internal Revenue Service (In Re Border)United States Bankruptcy Court, S.D. Ohio · 1990
- Matter of UngarUnited States Bankruptcy Court, N.D. Georgia · 1989
1 more not listed; retrieve them via the Exa API.