Legal Opinion
In Re Young
United States Bankruptcy Court, S.D. Indiana
Decided February 3, 1987No. 19-00518PublishedCited by 7 opinions
1Opinion of the Court
ENTRY ON DEBTORS’ FEBRUARY 5, 1986, MOTION TO AMEND CHAPTER 13 PLAN TO CLARIFY TREATMENT OF CLAIM OF CREDITOR (“MOTION”)
ROBERT L. BAYT, Bankruptcy Judge.
The issue before the Court is whether Debtors’ second amended plan must treat the Internal Revenue Service’s (“IRS”) $3,109.50 claim for pre-petition interest as a priority unsecured claim pursuant to 11 U.S.C. Section 507(a)(6). 1 The IRS’ interest claim is derived from a $13,101.19 principal unsecured priority claim for taxable years 1980 through 1983 and presumably does not include interest on any penalty assessment.
The 1898 Bankruptcy Act…
2Cases cited15 opinions
- City of New York v. SaperSupreme Court of the United States · 1949
- Razorback Ready-Mix Concrete Co. v. United States (In Re Razorback Ready-Mix Concrete Co.)United States Bankruptcy Court, E.D. Arkansas · 1984
- In Re New England Carpet Co., Inc.United States Bankruptcy Court, D. Vermont · 1983
- Porter v. MontgomeryCourt of Appeals for the Third Circuit · 1947
- In Re KoonceUnited States Bankruptcy Court, D. South Carolina · 1985
10 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- In the Matter of Roger Roy Larson and Joan Rosemary Larson, Debtors-AppellantsCourt of Appeals for the Seventh Circuit · 1988
- Brinegar v. United States (In Re Brinegar)United States Bankruptcy Court, D. Colorado · 1987
- Young v. Internal Revenue Service (In Re Young)District Court, S.D. Indiana · 1990
- United States v. StoweDistrict Court, N.D. Indiana · 1990
- Hopkins v. United States (Internal Revenue Service) (In Re Hopkins)United States Bankruptcy Court, N.D. Texas · 1991
2 more not listed; retrieve them via the Exa API.