Legal Opinion
In Re Davidson Lumber Co.
United States Bankruptcy Court, S.D. Florida.
Decided February 22, 1985No. 18-24378PublishedCited by 12 opinions
1Opinion of the Court
ORDER ON CLAIMS OF INTERNAL REVENUE SERVICE
THOMAS C. BRITTON, Bankruptcy Judge.
The trustee has moved (C.P. No. 470) to strike the claims of the I.R.S. filed after the claims’ bar date of March 2, 1983. The hearing scheduled for November 30, 1984 was continued, and this matter was heard on January 16, 1985.
The facts are undisputed. The issue, therefore, is whether the claim for $62,746 due the I.R.S. for recapture of the debtor’s investment tax credit is allowed as (1) an administrative claim under 11 U.S.C. § 503(b) and, therefore, a first priority under § 507(a)(1), (2) an unsecured tax…
2Cases cited6 opinions
- In Re International Horizons, Inc., Debtors, United States of America v. International Horizons, Inc.Court of Appeals for the Eleventh Circuit · 1985
- United States v. RedmondDistrict Court, D. Kansas · 1984
- In Re Westholt Manufacturing, Inc.United States Bankruptcy Court, D. Kansas · 1982
- Perpetual American Bank, FSB v. District of Columbia (In Re Carlisle Court, Inc.)District Court, District of Columbia · 1983
- In Re HigginsUnited States Bankruptcy Court, N.D. Iowa · 1983
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- In Re the Overly-Hautz Co.United States Bankruptcy Court, N.D. Ohio · 1986
- Matter of OPM Leasing Services, Inc.United States Bankruptcy Court, S.D. New York · 1987
- In Re General Polymerics Corp.United States Bankruptcy Court, D. Connecticut · 1985
- Seidle v. United States (In Re Airlift International, Inc.)United States Bankruptcy Court, S.D. Florida. · 1989
- In Re Hillsborough Holdings Corp.United States Bankruptcy Court, M.D. Florida · 1993
7 more not listed; retrieve them via the Exa API.