Legal Opinion
State Board of Equalization v. Stood
Court of Appeals for the Ninth Circuit
Decided July 29, 1974No. 72-2447PublishedCited by 1 opinion
1Opinion of the Court
OPINION
TURRENTINE, District Judge:
On March 31, 1969, P. R. O. Enterprises, Inc. filed a petition for an arrangement under § 332 of the Bankrupt*1209cy Act. It was adjudicated a bankrupt on November 10,1969.
Two state agencies filed claims in the bankruptcy proceedings. On April 30, 1969, the California Department of Human Resources (the Department”) filed a tax claim of $6,436.03, and on June 19, 1969, the California Board of Equalization (the “Board”) filed a tax claim of $10,320.85. Both claims were for the principal and pre-petition interest on delinquent taxes. Neither claim included tax…
2Cases cited3 opinions
- Simonson v. GranquistSupreme Court of the United States · 1962
- In the Matter of Brewster-Raymond Company, Bankrupt. United States of America v. Ralph H. Coleman, Trustee in BankruptcyCourt of Appeals for the Sixth Circuit · 1965
- Jack E. Ruhter, Trustee in Bankruptcy v. Internal Revenue Service, United States of America, and Norene R. O'DellCourt of Appeals for the Tenth Circuit · 1964
3Cited by1 opinion
- State Board Of Equalization v. John P. StoddCourt of Appeals for the Ninth Circuit · 1974