Legal Opinion
In the Matter of Emil Stavriotis and Judith Stavriotis, Debtors. Appeal of United States of America
Court of Appeals for the Seventh Circuit
Decided October 23, 1992No. 91-3096PublishedCited by 117 opinions
1Opinion of the Court
CUMMINGS, Circuit Judge.
The question presented in this appeal is whether the bankruptcy court abused its discretion when, after the bar date for filing claims, it refused the Internal Revenue Service’s request to amend a proof of claim. The Internal Revenue Service had sought to amend its original proof of claim in order to increase the debtors’ 1981 tax liability from $11,132.93 to $2,435,078.39, and in order to add tax liability for 1982, an additional tax year.
I. Facts
In October 1985, Emil and Judith Stav-riotis (“the debtors”) filed a voluntary petition for reorganization pursuant to…
2Cases cited18 opinions
- Foman v. DavisSupreme Court of the United States · 1962
- Commissioner v. SunnenSupreme Court of the United States · 1948
- United States v. Energy Resources Co.Supreme Court of the United States · 1990
- In Re International Horizons, Inc., Debtors, United States of America v. International Horizons, Inc.Court of Appeals for the Eleventh Circuit · 1985
- In Re Longardner & Associates, Inc., Debtor. Appeal of Landahl, Brown & Weed Associates, IncCourt of Appeals for the Seventh Circuit · 1988
13 more not listed; retrieve them via the Exa API.
3Cited by117 opinions
- In Re: Enron Corp. Midland Cogeneration Venture Limited Partnership v. Enron Corp., the Official Committee of Unsecured Creditors, MovantCourt of Appeals for the Second Circuit · 2005
- In the Matter of William J. Stoecker, Debtor. Appeal of Thomas E. Raleigh, as Chapter 7 Trustee for the Estate of William J. StoeckerCourt of Appeals for the Seventh Circuit · 1993
- Gens v. Resolution Trust Corp.Court of Appeals for the First Circuit · 1997
- In the Matter of Fbn Food Services, Inc., Debtor. River Bank AmericaCourt of Appeals for the Seventh Circuit · 1996
- Thomas Holstein v. Kevin BrillCourt of Appeals for the Seventh Circuit · 1993
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