Legal Opinion

In the Matter of Mary Leasure Unroe, Debtor

Court of Appeals for the Seventh Circuit

Decided July 15, 1991No. 90-1523PublishedCited by 84 opinions

1Opinion of the Court

CUDAHY, Circuit Judge.

In this Chapter 13 bankruptcy proceeding, the bankruptcy court approved a late-filed IRS proof of claim as an amendment to an earlier filed, timely claim. The district court affirmed. On appeal, Unroe argues that the second IRS claim does not relate back to the timely claim and that the district court abused its discretion in applying equitable principles to reach the same result.

I

On July 18, 1986, Unroe filed for bankruptcy under Chapter 13. She filed her Statement and Plan on August 19, 1986, which included a $15,000 priority debt for 1982 and 1983 taxes. The plan…

2Cases cited11 opinions

  1. In Re International Horizons, Inc., Debtors, United States of America v. International Horizons, Inc.Court of Appeals for the Eleventh Circuit · 1985
  2. In Re Jartran, Inc., Debtor. Fruehauf Corporation v. Jartran, Inc.Court of Appeals for the Seventh Circuit · 1989
  3. In Re Longardner & Associates, Inc., Debtor. Appeal of Landahl, Brown & Weed Associates, IncCourt of Appeals for the Seventh Circuit · 1988
  4. In Re Pigott, James P., T/d/b/a James P. Pigott Building Materials. Appeal of Conestoga Ceramic Tile Distributors, IncCourt of Appeals for the Third Circuit · 1982
  5. In the Matter of Richard Lee Fox and Marlyce Kay Fox, Debtors. Appeal of Peter F. Herrell, Trustee in BankruptcyCourt of Appeals for the Seventh Circuit · 1985

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

3Cited by84 opinions

  1. 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
  2. In the Matter of Emil Stavriotis and Judith Stavriotis, Debtors. Appeal of United States of AmericaCourt of Appeals for the Seventh Circuit · 1992
  3. In the Matter of Fbn Food Services, Inc., Debtor. River Bank AmericaCourt of Appeals for the Seventh Circuit · 1996
  4. Thomas Holstein v. Kevin BrillCourt of Appeals for the Seventh Circuit · 1993
  5. In the Matter of Oliver Plunkett and Monica Plunkett, Debtors. Appeal of Emerald Builders, IncCourt of Appeals for the Seventh Circuit · 1996

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

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