Legal Opinion
In Re Junes
United States Bankruptcy Court, D. Oregon
Decided May 5, 1987No. 19-30625PublishedCited by 18 opinions
1Opinion of the Court
MEMORANDUM OPINION
HENRY L. HESS, Jr., Chief Judge.
This matter came before the court upon the debtors’ objection to the claim of Internal Revenue Service (IRS). The IRS filed claims for taxes due in 1980,1983,1984 and 1985. The parties agree that the 1980 tax claim in the amount of $14,146.00 plus penalties and interest is not entitled to priority under 11 U.S.C. § 507. If the other tax claims, which total $10,600, are unsecured, however, they are entitled to priority. 11 U.S.C. § 507. In addition, it appears from the schedules and arguments that the debtors have $8,405 worth of property which…
2Cases cited4 opinions
- J. F. Liddon, Plaintiff-Appellant-Cross v. United States of America, Defendant-Appellee-CrossCourt of Appeals for the Fifth Circuit · 1971
- Pacific National Insurance Company v. United StatesCourt of Appeals for the Ninth Circuit · 1970
- In Re Windmill Farms, Inc.United States Bankruptcy Appellate Panel for the Ninth Circuit · 1987
- In Re Technical Knockout Graphics, Inc.United States Bankruptcy Appellate Panel for the Ninth Circuit · 1986
3Cited by18 opinions
- Bank of Maui v. Estate Analysis, Inc.Court of Appeals for the Ninth Circuit · 1990
- In Re RidgleyUnited States Bankruptcy Court, D. Oregon · 1987
- Philadelphia Life Insurance v. Proudfoot (In Re Proudfoot)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1992
- Coyne v. Westinghouse Credit Corp. (In Re Globe Illumination Co.)United States Bankruptcy Court, C.D. California · 1993
- Junes v. United States Government (In Re JunesUnited States Bankruptcy Appellate Panel for the Ninth Circuit · 1989
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