Legal Opinion
In Re O'Neill
United States Bankruptcy Court, M.D. Florida
Decided November 25, 1991No. Bankruptcy 90-5496-BKC-3P3PublishedCited by 4 opinions
1Opinion of the Court
FINDINGS OF FACTS AND CONCLUSIONS OF LAW
GEORGE L. PROCTOR, Bankruptcy Judge.
This case came before the Court upon the debtor’s objection to claim seven filed by the Internal Revenue Service (“IRS”). A hearing was held on August 20, 1991, and upon the evidence presented, the Court enters the following Findings of Fact and Conclusions of Law:
Findings of Fact
Debtor filed a voluntary petition under chapter 13 on December 27, 1990.
On May 7, 1991, the Internal Revenue Service (“IRS”) filed a proof of claim for $15,950.63. The IRS sought unsecured priority claims for past due income taxes in the…
2Cases cited7 opinions
- United States v. LombardoSupreme Court of the United States · 1916
- Brian Miller v. United StatesCourt of Appeals for the Sixth Circuit · 1986
- David Deutsch v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1979
- Nick L. Surowka and Christine L. Surowka v. United StatesCourt of Appeals for the Sixth Circuit · 1990
- Phinney v. Bank of Southwest National Ass'n, HoustonCourt of Appeals for the Fifth Circuit · 1964
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3Cited by4 opinions
- Berard v. United States (In Re Berard)United States Bankruptcy Court, M.D. Florida · 1995
- Brown v. United States (In Re Brown)United States Bankruptcy Court, S.D. Alabama · 1994
- Woodworth v. United States (In Re Woodworth)United States Bankruptcy Court, S.D. Florida. · 1996
- Huber v. Massachusetts Department of Revenue (In Re Huber)United States Bankruptcy Court, M.D. Florida · 1997