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Legal Opinion

In Re Rains

United States Bankruptcy Court, D. Maryland

Decided March 31, 1992No. 19-12443PublishedCited by 6 opinions

1Opinion of the Court

MEMORANDUM OPINION SUSTAINING DEBTOR’S OBJECTION TO PROOF OF CLAIM OF THE INTERNAL REVENUE SERVICE

JAMES F. SCHNEIDER, Bankruptcy Judge.

FINDINGS OF FACT

1. William D. Rains filed the instant Chapter 13 bankruptcy petition in this Court on November 14, 1986.

2. On May 6, 1987, this Court entered an Orcler confirming the debtor’s Second Amended Chapter 13 Plan [P. 19]. A representative of the Internal Revenue Service [“I.R.S.”] was present at the hearing and indicated that an objection to confirmation filed by the I.R.S. was being withdrawn as a result of negotiations.

3. The confirmed plan…

2Cases cited6 opinions

  1. In Re AM International, Inc.District Court, N.D. Illinois · 1986
  2. In Re McLean Industries, Inc.United States Bankruptcy Court, S.D. New York · 1990
  3. In Re Walter Johnson Dba Johnson Star Route, Debtor. United States of America v. Richard B. Ginley, TrusteeCourt of Appeals for the Sixth Circuit · 1990
  4. United States v. OwensDistrict Court, E.D. Pennsylvania · 1988
  5. In Re JohnsonUnited States Bankruptcy Court, N.D. Ohio · 1988

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

3Cited by6 opinions

  1. In Re GurleyUnited States Bankruptcy Court, W.D. Tennessee · 1999
  2. In Re ChavisUnited States Bankruptcy Court, S.D. Ohio · 1993
  3. United States v. RobersonDistrict Court, D. Maryland · 1995
  4. In Re Blue Coal Corp.United States Bankruptcy Court, M.D. Pennsylvania · 1993
  5. In Re GilleyUnited States Bankruptcy Court, M.D. Florida · 2002

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

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