Legal Opinion
In Re Sapienza
United States Bankruptcy Court, W.D. New York
Decided February 24, 1983No. 1-19-10364PublishedCited by 16 opinions
1Opinion of the Court
MEMORANDUM AND DECISION
EDWARD D. HAYES, Bankruptcy Judge.
A motion has been made by the debtor in this Chapter 13 case to disallow the claims of the Internal Revenue Service' (hereinafter called IRS) which seeks certain tax additions in the sum of $2,621.28 to the income taxes for the year ending December 31, 1978 and additional income taxes of $1,856.80 for the year ending December 31, 1979. This amount is in excess of the $2,517.09 claim allowed to the IRS in this proceeding and which has been partially paid to the IRS during the course of this Chapter 13 plan.
The facts appear to be as…
2Cases cited2 opinions
- In Re Jayrose Millinery Co.Court of Appeals for the Second Circuit · 1937
- Brielle Associates v. GrazianoCourt of Appeals for the Third Circuit · 1982
3Cited by16 opinions
- In Re OwensUnited States Bankruptcy Court, E.D. Pennsylvania · 1987
- Norris Grain Co. v. United States (In Re Norris Grain Co.)United States Bankruptcy Court, M.D. Florida · 1987
- In Re HebertUnited States Bankruptcy Court, W.D. Louisiana · 1986
- United States v. OwensDistrict Court, E.D. Pennsylvania · 1988
- In Re Hanscom Retail Foods, Inc.United States Bankruptcy Court, E.D. Pennsylvania · 1988
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