Legal Opinion
United States v. Victor
Court of Appeals for the Tenth Circuit
Decided July 11, 1997No. 96-4109, 96-4111PublishedCited by 25 opinions
1Opinion of the Court
JOHN C. PORFILIO, Circuit Judge.
These consolidated bankruptcy appeals present the question of whether the Internal Revenue Service (IRS) is entitled to post-petition, pre-confirmation interest — so-called “gap period interest” — on its secured prepetition tax claims where the IRS neither asserted a claim for gap period interest nor objected to the debtors’ confirmed plans which made no allowance for payment of such interest. We conclude these failures preclude recovery by the IRS and affirm the judgment of the district court.
I
The facts of the cases are not in dispute, but require some…
2Cases cited8 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Griffin v. Oceanic Contractors, Inc.Supreme Court of the United States · 1982
- In Re Harry Gurwitch, Debtor. United States of America v. Harry GurwitchCourt of Appeals for the Eleventh Circuit · 1986
- In Re John Darnell, Debtor. United States of America v. John Darnell and the Commonwealth of KentuckyCourt of Appeals for the Sixth Circuit · 1987
- In Re GrynbergCourt of Appeals for the Tenth Circuit · 1993
3 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- In Re: Kurt Carl Kielisch in Re:jean Renee Kielisch,debtors. Kurt Carl Kielisch Jean Renee Kielisch v. Educational Credit Management Corporation, United States of America, Amicus Curiae. In Re: David Rufus Lawrence Elizabeth Lawrence, Debtors. David Rufus Lawrence Elizabeth Lawrence v. Educational Credit Management Corporation, United States of America, Amicus CuriaeCourt of Appeals for the Fourth Circuit · 2001
- Miller v. United StatesCourt of Appeals for the Ninth Circuit · 2004
- Miller v. United StatesCourt of Appeals for the Ninth Circuit · 2004
- Tuttle v. United StatesCourt of Appeals for the Tenth Circuit · 2002
- William Wagner v. United States Bankruptcy Court for the District of ColoradoBankruptcy Appellate Panel of the Tenth Circuit · 2015
20 more not listed; retrieve them via the Exa API.