Legal Opinion

In re Brown

United States Bankruptcy Court, M.D. Florida

Decided May 20, 2015No. Case No. 8:09-bk-27844-CEDPublished

1Opinion of the Court

MEMORANDUM OPINION AND ORDER ON DEBTORS’ MOTION TO DETERMINE IRS INDEBTEDNESS, ABATE VIOLATION OF STAY/DISCHARGE INJUNCTION AND SANCTIONS 1

Michael G. Williamson, United States Bankruptcy Judge

In this case, the IRS filed a claim that listed its claim for penalties and interest as a general unsecured claim and did not object to confirmation of a chapter 13 plan that treated the penalty portion of the IRS’s claim as a non-priority general unsecured claim. The Debtors contend that their hardship discharge extinguishes this portion of the claim. But the listing in a proof of claim or failure to…

2Cases cited6 opinions

United Student Aid Funds, Inc. v. EspinosaSupreme Court of the United States · 2010
In Re Joanne G. Burns, Debtor. Joanne G. Burns v. United States of America, Acting by and Through the Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1989
Gregory W. McKay Plaintiff-Counter-Claimant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1992
In Re Los Gatos Lodge Inc., Debtor. Mohamed Poonja v. Alleghany PropertiesCourt of Appeals for the Ninth Circuit · 2002
United States v. AmiciDistrict Court, M.D. Florida · 1996

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