Legal Opinion
In Re Moore
United States Bankruptcy Court, S.D. New York
Decided March 17, 2004No. 19-35161PublishedCited by 3 opinions
1Opinion of the Court
CECELIA MORRIS, Bankruptcy Judge.
Debtor Leonard Moore (the “Debtor”) filed an Objection to the Internal Revenue Services’ Amended Proof of Claim for the payment of penalties and interest on the Debtor’s 1995 tax obligation, arguing that the tax debt was satisfied during the pen-dency of a prior Chapter 13 filing. The Internal Revenue Service (the “IRS”) responds that Debtor’s previous filing was dismissed, and as no discharge was granted to Debtor, 11 U.S.C. § 349(b)(3) permits the IRS to seek interest and penalties that accrued during the period that Debtor was under the protection of…
2Cases cited9 opinions
- Bruning v. United StatesSupreme Court of the United States · 1964
- In Re RidgleyUnited States Bankruptcy Court, D. Oregon · 1987
- Internal Revenue Service v. Cousins (In Re Cousins)Court of Appeals for the First Circuit · 2000
- Thrifty Oil Co. v. Bank of America National Trust & Savings Ass'n (In Re Thrifty Oil Co.)District Court, S.D. California · 2000
- United States v. Mitchell (In Re Mitchell)United States Bankruptcy Court, W.D. Tennessee · 1988
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3Cited by3 opinions
- Arculeo v. On-Site Sales & Marketing, LLCDistrict Court, S.D. New York · 2004
- Wireman v. IRS (In Re Wireman)United States Bankruptcy Court, N.D. Ohio · 2007
- Pyott v. Fairbanks Capitol Corp. (In Re Pyott)United States Bankruptcy Court, E.D. Tennessee · 2006