Legal Opinion

United States Ex Rel. Internal Revenue Service v. Cole (In Re Cole)

District Court, D. Colorado

Decided October 30, 1992No. Civ. A. No. 92-K-1422, Bankruptcy No. 90 B 6786 EPublishedCited by 20 opinions

1Opinion of the Court

MEMORANDUM OPINION AND ORDER

KANE, Senior District Judge.

In this bankruptcy appeal, the federal government requests me to reverse the bankruptcy court’s ruling denying its motion to allow a late proof of claim. The debtors, Thomas M. and Sandra L. Cole, concur in the government’s position. The bankruptcy court held that under the Bankruptcy Rules it did not have discretion to allow the government to file an untimely claim. Having reviewed the government’s brief and the record, I find that the facts and legal arguments are adequately presented and the decisional process would not be…

2Cases cited14 opinions

  1. Reliable Electric Co., Inc. v. Olson Construction CompanyCourt of Appeals for the Tenth Circuit · 1984
  2. United States v. Cardinal Mine Supply, Inc.Court of Appeals for the Sixth Circuit · 1990
  3. In Re HausladenUnited States Bankruptcy Court, D. Minnesota · 1992
  4. In the Matter of Harbor Tank Storage Co., Inc. Murray Oil Products Co., Inc.Court of Appeals for the Third Circuit · 1967
  5. Ledlin v. United States (In Re Tomlan)District Court, E.D. Washington · 1989

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

3Cited by20 opinions

  1. In Re ZimmermanUnited States Bankruptcy Court, W.D. Michigan · 1993
  2. In Re AndersonUnited States Bankruptcy Court, N.D. Illinois · 1993
  3. In Re Corporacion De Servicios MedicoUnited States Bankruptcy Court, D. Puerto Rico · 1993
  4. In Re RomeUnited States Bankruptcy Court, D. Colorado · 1993
  5. Lott Furniture, Inc. v. Ricks (In Re Ricks)United States Bankruptcy Court, M.D. Louisiana · 2000

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

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