Legal Opinion

United States v. Carr

District Court, D. Nebraska

Decided February 3, 1992No. 4:CV91-3265PublishedCited by 1 opinion

1Opinion of the Court

ORDER

URBOM, Senior District Judge.

The appellant and creditor-below, the Internal Revenue Service, appeals the decision of the bankruptcy court 1 disallowing an amended proof of claim by the IRS and discharging the debtor’s obligation to the IRS for income taxes for the 1985 tax year. 134 B.R. 370. On appeal, the appellant seeks reversal of the bankruptcy court’s determination that the IRS was required to seek an order of the bankruptcy court to allow an amendment of a timely filed proof of claim.

On appeal, the bankruptcy court’s findings of fact will not be set aside unless they are clearly…

2Cases cited8 opinions

  1. Jones v. Alfred H. Mayer Co.Supreme Court of the United States · 1968
  2. Lawrence Tractor Co. v. GregoryCourt of Appeals for the Ninth Circuit · 1983
  3. In the Matter of Mary Leasure Unroe, DebtorCourt of Appeals for the Seventh Circuit · 1991
  4. In Re MossUnited States Bankruptcy Court, C.D. California · 1988
  5. In Re Hanscom Retail Foods, Inc.United States Bankruptcy Court, E.D. Pennsylvania · 1988

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

3Cited by1 opinion

  1. Casper v. McCullough (In Re Casper)District Court, N.D. Illinois · 1993

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