Legal Opinion
In Re William Winston Waugh, Debtor. William Winston Waugh v. Internal Revenue Service
Court of Appeals for the Eighth Circuit
Decided March 26, 1997No. 95-3928PublishedCited by 66 opinions
1Opinion of the Court
FLOYD R. GIBSON, Circuit Judge.
This appeal concerns the issue of whether the priority period of 11 U.S.C. § 507(a)(8)(A)(i) (1994), 1 is suspended or tolled during the pendency of a Chapter 7 debtor’s prior bankruptcy proceedings. We hold that it is and therefore affirm the district court judgment.
1. BACKGROUND
Appellant William Winston Waugh filed a tax return for the 1987 tax year by the April 15,1988 deadline. However, Waugh failed to remit the tax due to the Internal Revenue Service (IRS). On July 1, 1988, Waugh filed a Chapter 13 bankruptcy petition in the United States Bankruptcy Court…
2Cases cited18 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Griffin v. Oceanic Contractors, Inc.Supreme Court of the United States · 1982
- In Re Ralph E. Taylor, Debtor. Ralph E. TaylorCourt of Appeals for the Third Circuit · 1996
- Brickley v. United States (In Re Brickley)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1986
- In Re William E. Richards, Debtor, United States of America v. William E. RichardsCourt of Appeals for the Tenth Circuit · 1993
13 more not listed; retrieve them via the Exa API.
3Cited by66 opinions
- Rural Water System 1 v. City of Sioux CenterDistrict Court, N.D. Iowa · 1997
- Wade v. Midwest Acceptance Corp. (In Re Wade)United States Bankruptcy Appellate Panel for the Eighth Circuit · 1998
- Bliemeister v. Industrial Commission of Arizona (In Re Bliemeister)United States Bankruptcy Court, D. Arizona · 2000
- Doe v. HartzDistrict Court, N.D. Iowa · 1997
- In Re RoweUnited States Bankruptcy Court, D. Kansas · 2006
61 more not listed; retrieve them via the Exa API.