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Internal Revenue Service v. Hildebrand

District Court, M.D. Tennessee

Decided January 11, 2000No. 3:99-0020, 3:99-0021, 3:99-0022PublishedCited by 10 opinions

1Opinion of the Court

MEMORANDUM

ECHOLS, District Judge.

This is an appeal brought by the Internal Revenue Service (“Service”) from an order entered by the United States Bankruptcy Court for the Middle District of Tennessee on December 15,1998. 1 In that order, the Bankruptcy Court disallowed claims asserted by the Service in three separate Chapter 13 cases because proof of the claims was made after the 180-day statutory period prescribed in 11 U.S.C. § 502(b)(9). The Bankruptcy Court held that, even where the Service had received no notice of the pending bankruptcy, the statutory bar date was absolute and would be…

2Cases cited13 opinions

  1. City of New York v. New York, New Haven & Hartford RailroadSupreme Court of the United States · 1953
  2. Bankr. L. Rep. P 75,430 in Re William J. McLaren Debtor. William Longo, Sr. v. William J. McLarenCourt of Appeals for the Sixth Circuit · 1993
  3. United States v. Cardinal Mine Supply, Inc.Court of Appeals for the Sixth Circuit · 1990
  4. In Re David Allen Hairopoulos, Debtor. United States of America, Acting by and Through the Internal Revenue Service v. David Allen HairopoulosCourt of Appeals for the Eighth Circuit · 1997
  5. Aboody v. United States (In Re Aboody)Bankruptcy Appellate Panel of the First Circuit · 1998

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

3Cited by10 opinions

  1. In Re BrogdenUnited States Bankruptcy Court, M.D. Tennessee · 2001
  2. In Re: Tonya Mae Brown, Eugene and Anita Toivonen, and Doris Ann Berry, Debtors. Internal Revenue Service v. Henry Edward Hildebrand, Iii, TrusteeCourt of Appeals for the Sixth Circuit · 2001
  3. Chapman v. Charles Schwab & Co. (In Re Chapman)United States Bankruptcy Court, N.D. Illinois · 2001
  4. In Re MirandaUnited States Bankruptcy Court, S.D. Texas · 2001
  5. In Re BennettUnited States Bankruptcy Court, M.D. Tennessee · 2001

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

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