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Legal Opinion

In Re AM International, Inc.

District Court, N.D. Illinois

Decided October 31, 1986No. 86 C 1704PublishedCited by 61 opinions

1Opinion of the Court

MEMORANDUM AND ORDER

MORAN, District Judge.

This appeal by the Commonwealth of Pennsylvania, a creditor of the debtor’s estate, concerns the denial by Bankruptcy Judge Schwartz of a claim it filed for sales taxes due the Commonwealth. This claim covers taxes due for a period prior to the debtor’s bankruptcy filing. The Common wealth contends that the claim, filed nearly nine months after the bar date, is merely an amendment to a previous claim timely filed by the Commonwealth for the same type of taxes. Because it is an amendment and not a new and distinct claim, Judge Schwartz should have…

2Cases cited11 opinions

  1. In Re International Horizons, Inc., Debtors, United States of America v. International Horizons, Inc.Court of Appeals for the Eleventh Circuit · 1985
  2. Nancy Deitchman, Paula Renfroe, and Dr. Arthur L. Herbst, Witness-Appellee v. E.R. Squibb & Sons, Inc.Court of Appeals for the Seventh Circuit · 1984
  3. In the Matter of Robert & Elizabeth Wilkens, Debtors-Appellants v. Simon Brothers, Inc., Creditor-AppelleeCourt of Appeals for the Seventh Circuit · 1984
  4. In Re V-M Corp.United States Bankruptcy Court, W.D. Michigan · 1982
  5. Futuronics Corp. v. Sycamore Industries, Inc. (In Re Futuronics Corp.)District Court, S.D. New York · 1982

6 more not listed; retrieve them via the Exa API.

3Cited by61 opinions

  1. In the Matter of Emil Stavriotis and Judith Stavriotis, Debtors. Appeal of United States of AmericaCourt of Appeals for the Seventh Circuit · 1992
  2. Integrated Resources, Inc. v. Ameritrust Co. National (In Re Integrated Resources, Inc.)District Court, S.D. New York · 1993
  3. In Re Metro Transportation Co.United States Bankruptcy Court, E.D. Pennsylvania · 1990
  4. Norris Grain Co. v. United States (In Re Norris Grain Co.)United States Bankruptcy Court, M.D. Florida · 1987
  5. Lerch v. Federal Land Bank of St. LouisDistrict Court, N.D. Illinois · 1989

56 more not listed; retrieve them via the Exa API.

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