In Re Berg
United States Bankruptcy Court, E.D. Pennsylvania
1Opinion of the Court
Memorandum Opinion
DIANE WEISS SIGMUND, Bankruptcy Judge.
Before the Court is the Debtor’s Objection to Proof of Claim (the “Objection”) filed by Department of Treasury — Internal Revenue Service (the “IRS”). After an evidentiary hearing held on January 28, 2009 and consideration of the parties’ briefs, the Objection will be denied for the reasons set forth below.
BACKGROUND
Following a series of short-lived stopovers by the Debtor in Chapter 13 and Chapter 11 proceedings, this bankruptcy ease, which was commenced on November 29, 2005, is concluding as a liquidation under Chapter 7. Because the…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Davis v. CommissionerUnited States Tax Court · 2000
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3Cited by1 opinion
- Mosex Exhibit 1, LLC v. CampbellUnited States Bankruptcy Court, District of Columbia · 2021