Legal Opinion
Langdon M. Cooper, Trustee-Appellant v. Internal Revenue, Creditor-Appellee, and Linda W. Simpson, Creditor
Court of Appeals for the Fourth Circuit
Decided February 10, 1999No. 97-2630PublishedCited by 7 opinions
1Opinion of the Court
Affirmed by published opinion. Judge LUTTIG wrote the opinion, which Judge MURNAGHAN joined.
OPINION
LUTTIG, Circuit Judge:
In this case we are presented with the question of the priority to be accorded an untimely unsecured “priority” claim under the pre-1994 version of section 726(a) of the Bankruptcy Code. Having determined that the district court properly classified such a claim as one under section 726(a)(1), we affirm the judgment of the district court in favor of appellee, the Internal Revenue Service.
I
Bulldog Trucking, Inc., is in the midst of liquidation under Chapter 7 of the…
2Cases cited5 opinions
- United States v. Cardinal Mine Supply, Inc.Court of Appeals for the Sixth Circuit · 1990
- In Re Century Boat Company, Debtor. Internal Revenue Service v. Century Boat Company, David G. Kipley, TrusteeCourt of Appeals for the Sixth Circuit · 1993
- United States v. WaindelCourt of Appeals for the Fifth Circuit · 1995
- In the Matter of John A. Danielson, Debtor-AppellantCourt of Appeals for the Seventh Circuit · 1993
- Internal Revenue Service v. DavisCourt of Appeals for the Eleventh Circuit · 1996
3Cited by7 opinions
- Richard M. Fogel, as Trustee for the Estate of Madison Management Group, Inc. v. Samuel Zell, Appeal of City and County of DenverCourt of Appeals for the Seventh Circuit · 2000
- In Re: William Stoecker, DebtorCourt of Appeals for the Seventh Circuit · 1999
- In Re NwonwuUnited States Bankruptcy Court, E.D. Virginia · 2007
- In Re FortierUnited States Bankruptcy Court, W.D. Michigan · 2003
- Solow v. United States (In Re Johnson Rehabilitation Nursing Home, Inc.)United States Bankruptcy Court, N.D. Illinois · 1999
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